План счетов бухгалтерского учета финансово-хозяйственной деятельности организации и Инструкция по его применению

The publication contains the Chart of Accounts for the financial and economic activities of organizations and the full text of the Instructions for its application, approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n, with amendments and additions made by order of the Ministry of Finance of Russia of September 18, 2006 No. 115n.

The undoubted advantage of the publication is the commentary on the changes made to the Chart of Accounts and the Instructions for its use, which is updated depending on the amendments to the regulatory legal framework.

The publication is intended for accountants, auditors, employees of tax and financial services, students, graduate students and teachers of economic universities and colleges, lawyers and heads of organizations.