Federalniy Zakon "O buhgalterskom uchete"
The objectives of this Federal Law are to establish uniform accounting requirements, including accounting (financial) statements, as well as to create a legal mechanism for regulating accounting. Accounting is the formation of documented systematized information about the objects provided for by this Federal Law, in accordance with the requirements established by this Federal Law, and the preparation of accounting (financial) statements based on it.
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