All PBUs for accounting in 2021: list
This article summarizes all accounting standards for 2017. You will also be able to find out the latest news about the new PBUs that will come into effect in 2021 and the planned changes.
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Accounting Regulations (PBU) are Russian accounting standards that regulate the accounting procedures for certain assets, liabilities or business events.
Thus, in order to maintain accounting records in 2021, it is necessary to take into account the provisions of the PBU in force during this period. PBU is a regulatory framework that regulates accounting procedures.
PBU in 2021: the whole list
Different organizations must have different accounting standards in 2021 and take into account different accounting principles.
Accordingly, from the general list of PBUs for 2021, you should select the PBUs you need.
We present a table with the current list of PBUs for 2021 and explain the basic procedure for their application.
PBU for 2021 table
| Name | Standard |
| PBU 1/2008 “Accounting policies of the organization” | Order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n |
| PBU 2/2008 “Accounting for construction contracts” | Order of the Ministry of Finance of Russia dated October 24, 2008 No. 116n |
| PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency” | Order of the Ministry of Finance of Russia dated November 27, 2006 No. 154n |
| PBU 4/99 “Accounting statements of an organization” | Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n |
| PBU 5/01 “Accounting for inventories” | Order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n |
| PBU 6/01 “Accounting for fixed assets” | Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n |
| PBU 7/98 “Events after the reporting date” | Order of the Ministry of Finance of Russia dated November 25, 1998 No. 56n |
| PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets” | Order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n |
| PBU 9/99 “Income of the organization” | Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n |
| PBU 10/99 “Expenses of the organization” | Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n |
| PBU 11/2008 “Information about related parties” | Order of the Ministry of Finance of Russia dated April 29, 2008 No. 48n |
| PBU 12/2010 “Information by segments” | Order of the Ministry of Finance of Russia dated November 8, 2010 No. 143n |
| PBU 13/2000 “Accounting for state aid” | Order of the Ministry of Finance of Russia dated October 16, 2000 No. 92n |
| PBU 14/2007 “Accounting for intangible assets” | Order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n |
| PBU 15/2008 “Accounting for loans and credits and the costs of servicing them” | Order of the Ministry of Finance of Russia dated October 6, 2008 No. 107n |
| PBU 16/02 “Information on discontinued activities” | Order of the Ministry of Finance of Russia dated July 2, 2002 No. 66n |
| PBU 17/02 “Accounting for expenses for research, development and technological work” | Order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n |
| PBU 18/02 “Accounting for income tax calculations” | Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n |
| PBU 19/02 “Accounting for financial investments” | Order of the Ministry of Finance of Russia dated December 10, 2002 No. 126n |
| PBU 20/03 “Information on participation in joint activities” | Order of the Ministry of Finance of Russia dated November 24, 2003 No. 105n |
| PBU 21/2008 “Changes in estimated values” | Order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n |
| PBU 22/2010 “Correcting errors in accounting and reporting” | Order of the Ministry of Finance of Russia dated June 28, 2010 No. 63n |
| PBU 23/2011 “Cash Flow Statement” | Order of the Ministry of Finance of Russia dated February 2, 2011 No. 11n |
| PBU 24/2011 “Accounting for costs for the development of natural resources” | Order of the Ministry of Finance of Russia dated October 6, 2011 No. 125n |
| Regulations on accounting of long-term investments* | Letter of the Ministry of Finance of Russia dated December 30, 1993 No. 160 |
| Regulations on accounting and reporting* | Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n |
