On Amendments And Additions To The Federal Law "on Accounting"

Original Language Title: О внесении изменений и дополнений в Федеральный закон "О бухгалтерском учете"

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Spil from 1 January 2013 -Federal Law of 06.12.2011 N 402-FZ RUSSIAN FEDERATION FEDERAL LAW On introducing amendments and additions to Federal Law "About Accounting" Adopted by the State Duma June 1998 Approved by the Federation Council on 9 July 1998 Article 1. To amend the Federal Law on Accounting (Assembly of Laws of the Russian Federation, 1996, N 48, Art. The following changes and additions are: 1. In paragraph 2 of article 13: , in the first paragraph, after the words "budget organizations", add the words ", as well as public organizations (associations) and their structural units that do not carry out business activities in addition to disposals of goods (works, services) "; add a paragraph to read as follows: " For voluntary organizations (associations) and their non-implementing entities " Business and other than disposers The implementation of goods (works, services), sets the simplified composition of annual accounting reports in accordance with Article 15 of this Federal Law. ". 2. In article 15: , paragraph 1 of paragraph 2, after the words "except for the budget", should be supplemented by the words " and public organizations (associations) and their structural subdivisions that do not carry out business activities and have no other than of the sales of goods (works, services) "; to supplement the article with a new paragraph 4 reading: " 4. Public organizations (associations) and their structural units that do not carry out business activities, and which do not have the goods (works, services) that have been eliminated, submit accounting records only once a year in the summary year of the reporting year: (a) the balance sheet; b) a profit and loss statement; in) a report about the purpose of the money received. "; paragraph 4 read as paragraph 5. Article 2. This Federal Law shall enter into force on the date of its official publication. " To invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its normative legal acts into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin 23 July 1998 N 123-FZ