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Date of accrual in accordance with the requirements of this chapter


Date of accrual in accordance with the requirements of this chapter - for expenses in the form of amounts allocated to reserves, recognized as an expense in accordance with this chapter1.

  1. Federal Law No. 57-FZ dated May 29, 2002, "On Making Changes and Additions to Part Two of the Russian Tax Code and Certain Legislative Acts of the Russian Federation" dated May 29, 2002, as amended on November 27, 2017, Article 1, paragraph 77 // Official Gazette of the Russian Federation. 2002. No. 22. Article 2026. ↩

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