By Order No. 385 of July 09, 2021, the Ministry of Finance approved changes to the Regulations on Primary Documents and Certain National Accounting Standards (NAR(S)).

Order No. 385 entered into force from the date of its official publication – from August 10, 2021 (published in the Official Gazette No. 61 dated August 10, 2021).

1) Changes to the details “unit of measurement of a business transaction” of primary documents: in the primary document, the details “unit of measurement of a business transaction” indicate in monetary terms and if possible in natural meters.

At first glance, nothing seems to change. However, this is not the case:

  • before changes, the natural and value expressions of the unit of measurement have equal rights, and it is not necessary to indicate them in double form (both in monetary units and in natural ones);
  • after changes, the value (monetary) expression takes priority. And the natural expression becomes optional and will be marked if possible. However, if there is such a possibility, it turns out that you need to specify both expressions.

2) Change of COATSU codes in the balance form and clarification for Form 2-мс.

From August 10, 2021, Form 2-мс, Balance Sheet and Consolidated Balance Sheet are updated due to the following minor clarifications:

  • we changed the name of the column relative to the COATSU codes to CATUTTC and made a note about this column. Now it is the Codifier of Administrative-Territorial Units and Territories of Territorial Communities.
  • in Form No. 2-мс, the position “Total expenses (2050 + 2165)” is set out in a new version. This Form also changed the name of the column relative to the COATSU codes to CATUTTC. The same column has been changed in the Form Balance Sheetand the Consolidated Balance Sheet in the Appendices to NAR(S) 1.

3) Replacement of the term “integral property complex” in NAR(S). The term “integral property complex” has been replaced by “single property complex”. Such a replacement took place, in particular, in the NAR(S)6, 14, 32 in Form No. 6 “Notes to the Annual Financial Statements” and Instructions No. 291.

4) Name of subaccount 715 “Fines”.

Other changes include renaming subaccount 715 “Received fines” to “Fines”. Income is generated not only when fines are received, but also when they are accrued.