Encyclopedia

First reporting period


The first reporting period — The first reporting period for interim financial (accounting) reports is the period from the date of state registration of an economic entity to the reporting date of the period for which the interim financial (accounting) report is prepared, inclusive1.

  1. Federal Law No. 402-FZ dated December 6, 2011 "On Accounting", as amended on June 28, 2013, Article 15, paragraph 5 // Official Gazette of the Russian Federation. 2011. No. 50. Page 7344. ↩

Laws with commentary

Codes and federal laws