New accounting chart of accounts
This publication contains the text of the new Accounting Chart of financial and economic activities of enterprises, as well as instructions for its application, approved by Order No. 94n of the Ministry of Finance of the Russian Federation dated October 31, 2000 (as of December 15, 2018). This Chart of Accounts and instructions are applied by all organizations (except credit and state (municipal) institutions) of all forms of ownership and organizational and legal forms, keeping records by the double entry method.
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