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

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

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102054586

Lost force since January 1, 2013 year-the Federal law dated 06 N 402-FZ RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the Federal law "on accounting", adopted by the State Duma June 24, 1998 the year approved by the Federation Council July 9, 1998 year Article 1. To amend the Federal law "on accounting" (collection of laws of the Russian Federation, 1996, no. 48, art. 5369) the following amendments and supplements: 1. in paragraph 2 of article 13: in the first paragraph, after the words "budgetary organizations", add the words ", as well as public organizations (associations) and their structural units, do not carry out entrepreneurial activities and also disposed of turnover on realization of goods (works, services)";
paragraph amend paragraph to read as follows: "for public organizations (associations) and their structural units, do not carry out entrepreneurial activities and also disposed of turnover on realization of goods (works, services), establishes the simplified composition of annual financial statements in accordance with the provisions of article 15 hereof.".
2. In article 15: the first paragraph of paragraph 2, after the words "with the exception of budgetary" add the words "and public organizations (associations) and their structural units, do not carry out entrepreneurial activities and also disposed of turnover on realization of goods (works, services)";
supplement article 4 a new paragraph to read as follows: "4. public organizations (associations) and their structural subdivisions, not engaged in business activities and not having also disposed of turnover on realization of goods (works, services) are accounting records only once a year at the end of the reporting year in the simplified composition: a) a balance sheet;
b) profit and loss account;
in the record of the target) using the funds obtained. ";
paragraph 4 as subclause 5.
Article 2. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 123 July 23, 1998-FZ