IFRS standards came into force in the Russian Federation

09.01.2013

Order of the Ministry of Finance of Russia from 18.07.2012 N 106n.

In accordance with this document in the Russian Federation introduced the following IFRSs:

- IFRS (IAS) 19 "Employee Benefits" (instead of the same document, previously introduced by the order of the Ministry of Finance 25.11.2011 N 160n);

- IFRS (IAS) 27 "Separate Financial Statements" and IFRS (IFRS) 10 "Consolidated Financial Statements" (instead of IFRS (IAS) 27 "Consolidated and Separate Financial Statements";

- IFRS (IAS) 28 "Investments in Associates and Joint Ventures" (for a similar instrument introduced by order of the Ministry of Finance 25.11.2011 N 160n);

- IAS (IFRS) 11 "Joint Arrangements" (instead of IFRS (IAS) 31 "Interests in Joint Ventures");

- IAS (IFRS) 12 "Disclosure of Interests in Other Entities";

- IAS (IFRS) 13 "Fair Value Measurement";

- Document IFRS "Presentation of other comprehensive income” (Amendments to IFRS (IAS) 1).

Documents are effective for voluntary use - from the day of official publication. And for the mandatory use - in the terms set out in these documents.

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