FSBU-2019: which federal standards are mandatory and for whom

New federal standards. FSBU in 2020

New federal accounting standards for the public sector (hereinafter referred to as the Standards) were approved by orders of the Ministry of Finance of the Russian Federation:

1. No. 274n dated December 30, 2017 - “Accounting policies, estimates and errors.”
2. No. 275n dated December 30, 2017 - “Events after the reporting date.”
3. No. 278n dated December 30, 2017 - “Cash Flow Statement”.
4. No. 32n dated 02/27/2018 - “Income”.
5. No. 122n dated May 30, 2018 - “The impact of changes in foreign currency exchange rates.”

The draft of another Standard “Payments to Personnel” was posted on the official website on December 13, 2020 and has not yet been approved by order of the Ministry of Finance.