Об утверждении федерального стандарта бухгалтерского учета государственных финансов "Учет операций системы казначейских платежей" | 314н — Russia law | Esheria

Об утверждении федерального стандарта бухгалтерского учета государственных финансов "Учет операций системы казначейских платежей"

The Standard approves rules for treasury accounting and applies from 1 January 2024.

Jurisdiction
Russia
Instrument
Act or statute
Citation
314н
Version
Undated source snapshot
Language
ru
Official source
View official record ↗
budget accounting budget allocations budget appropriations budget execution budget obligation limits budget obligations budget payments budget receipts budget transfers cash management financial assets financial reporting fund transfers government accounting government accounts recordkeeping treasury accounting treasury accounts treasury operations treasury payments

Statute overview

About this statute

The Standard approves rules for treasury accounting and applies from 1 January 2024. This provision lists treasury accounting account codes and says how several treasury and budget accounts are used to record cash, financial assets, receivables, and budget receipts. This provision describes treasury accounting accounts and how several treasury-related balances, obligations, appropriations, and foreign-currency items are recorded. This provision lists treasury payment accounts and the permitted posting types for them, such as crediting and transferring funds in rubles or foreign currency. This provision lists treasury payment system account categories and the kinds of transfers, postings, and reconciliations handled through them.

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