Federal accounting standards 27/2021 “Documents and document flow in accounting”: main provisions of the standard
Keyword(s):
The article considers the main provisions of the new Federal Accounting Standard 27/2021 “Documents and Document Flow in Accounting”, approved by Order of the Ministry of Finance of Russia dated 16.04.2021 N 62n, which becomes mandatory for use since 2022 by companies of the non-state sector of the economy, including private medical organizations. The main provisions of this standard regarding the execution of accounting documents are considered. It is noted that it systematically discloses the requirements for the preparation of accounting documents and systematically shows the features of the compilation, correction and storage of primary accounting documents and accounting registers.
2012 ◽
Vol 39
(1)
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pp. 1-51
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2018 ◽
Vol 26
(2)
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pp. 245-271
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