582. Accounting Policy - 2026 for the Budgetary Sphere. Amendments and Additions
New federal accounting standards for public finances will take effect on January 1, 2026. Public sector organizations should take this into account when developing their accounting policies. For an update to their accounting policies for 2026, watch the video by Svetlana Bonda, expert editor of the "Public Sector" department at Garant.
This video was prepared prior to the publication by the Russian Ministry of Finance of its Methodological Recommendations dated December 22, 2025, on the application of Standards 132n and 133n, and the repeal of Orders NN 118n and 119n dated August 29, 2025.
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TIMESTUMPS:
00:00 In this video
00:21 Regulatory framework for the formation, approval, and amendment of accounting policies
01:51 Mandatory amendments and additions to accounting policies for 2026
09:58 Additional considerations in accounting policies for 2026
12:53 Materials in the GARANT system