Russia (RU)

Jurisdiction Overview

272 *Is there an obligation to keep accounting data? Yes
 Data Date: 2014


"As noted, the 2013 Law on Accounting took effect as of 1 January 2013. The law sets out that a general duty of bookkeeping applies to all commercial and non-commercial legal entities established under Russian law, individual entrepreneurs as well as branches and representative offices of foreign legal entities, situated on the territory of the Russian Federation" (GF 2014: 56).


GF 2012: 41-45; GF 2014: 56