Encyclopedia

State Information Resource

4 October 2026, 18:27

A state information resource is an organized collection of documented information, including the accounting (financial) statements of economic entities, audit conclusions regarding these statements where such statements are subject to mandatory audit, other documents prepared as a result of checking the accounting (financial) statements where such statements are subject to other mandatory checks, the type and procedure for conducting which are established by auditing standards, audit conclusions regarding consolidated financial statements where such statements are subject to mandatory audit, other documents prepared as a result of checking consolidated financial statements where such statements are subject to other mandatory checks, the type and procedure for conducting which are established by auditing standards¹.

A state information resource — mandatory copies of accounting (financial) reports together with audit conclusions form a state information resource².

Federal Law No. 402-FZ of December 6, 2011 "On Accounting", as amended on December 15, 2025, Article 18, paragraph 1 // Official Gazette of the Russian Federation. 2011. No. 50. Page 7344. ↩
Federal Law No. 402-FZ of December 6, 2011 "On Accounting", as amended on November 28, 2018, Article 18, paragraph 3 // Official Gazette of the Russian Federation. 2011. No. 50. Page 7344. ↩

Download