According to the Superior Arbitration Court(SAC) Resolution number 17389/10 in the case of termination of the financial leasing contract at the initiative of the lessor and the withdrawal of their leased by the lessor's obligation ceased transmission equipment lessee of the property.
Changes in accounting policy: Primary documents, Inventory of assets and liabilities, Doubtful debts fund, Decline in value of inventories fund, Vacation pay fund.
The Federal Law of the Russian Federation on April 5, 2013 N 39-FZ "On Amendments to the second part of the Tax Code of the Russian Federation" involves the changes, which come into force on 1 July 2013.
Council on Auditing under the Russian Ministry of Finance will consider amendments to the law "On Auditing" and the Code of Administrative Offences.
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