In November 2018, the Ministry of Finance of the Russian Federation amended Accounting Regulations “Accounting for Corporate Income Tax” PBU 18/02, which are mandatory for accounting statements for 2020, i.e. for accounting from January 1, 2020.
Svetlana Sviridenkova

Svetlana Sviridenkova
Director
Audit Practice
Korpus Prava (Russia)
Autors Articles
Complicated Issues in Simple Terms
Often we do not fully understand the whole complexity of tax and accounting legislation until we face it in practice. One of such examples is the creation of reserves for vacation pay for tax purposes.
Here is accounting coming, rocking and sighing
According to the established tradition, at the beginning of the year, we will cover the main changes in the principles of accounting and accounting reporting.
Efforts by Lawmakers
Since January 1, 2019, numerous changes to the Tax Code and other laws of the Russian Federation have become effective. The most debatable among them are VAT rate increases and changes in the procedure of pension assignment and payments.