12 декабря 2022

Garant. Daily monitoring of the Federal legislation at 12.12.2022

• Information Letter of the Bank of Russia No. IN-012-17/136 of December 7, 2022 on Applicability of the Bank of Russia Regulations in the Field of Accounting and Accounting (Financial) Statements That Come into Force on January 1, 2023: according to recommendations of the Bank of Russia, insurers should reflect, starting from 2023, insurance reserves (liabilities) under insurance contracts, the method of valuation of which must comply with the requirements of International Financial Reporting Standard (IFRS) 4 "Insurance Contracts" (at the best estimate), on the accounts of other reserves listed in the Appendix to the Letter
  
   

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