Encyclopedia

Terminable Activity of the Organization


7. For the purposes of this Policy, activities are deemed to be discontinued upon the adoption by the authorized body of the organization of a decision to discontinue part of the organization's activities and the development of a unified discontinuation plan as of the date of occurrence of the earliest of the following events:

the conclusion by the organization of asset purchase agreements without which the activity identified as discontinued would be practically infeasible;

the provision of information regarding the decision to discontinue activities to legal and physical persons whose interests will be directly affected (shareholders, employees of the organization, suppliers, etc.)

Source: Order of the Ministry of Finance of Russia dated 02.07.2002 No. 66n (as amended on 08.11.2010) "On Approval of the Accounting Policy 'Information on Discontinued Activities' PBU 16/02" (Registered by the Ministry of Justice of Russia on 02.08.2002 No. 3655)

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Р прекращаемой деятельности организации прекращаемых деятельностей организации
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