Переход на ЕПС и ОСБУ

In order to increase the transparency and objectivity of non-credit financial organizations reporting to interested users, and in accordance with paragraphs 14 and 141 of Article 4 of the Federal Law of 10.07.2002 No. 86-FL “On the Central Bank of the Russian Federation (Bank of Russia)”, the Bank of Russia developed drafts of a chart of accounts Accounting and industry accounting standards for non-credit financial organizations.

Since 2015, a phased transition of non-credit financial organizations to a single chart of accounts (UCA) of accounting and industry accounting standards (IAS), approved by the Bank of Russia.