News
Ministry of Finance approves new reporting forms for budgetary and autonomous institutionsRead
Published 5 November 2026, Synergy Audit

Ministry of Finance approves new reporting forms for budgetary and autonomous institutions

By Order No. 130n dated 1 September 2026, the Ministry of Finance of Russia approved annual, quarterly and monthly reporting forms for budgetary and autonomous institutions. The procedure for preparing these reports will be set out in a federal standard.

Accounting and reportingTelegram

What has changed

The Ministry of Finance of Russia has approved new forms of annual, quarterly and monthly financial statements for budgetary and autonomous institutions.

The procedure for preparing these statements will be set out in a federal standard.

Budget execution reporting

The procedure for preparing and submitting budget execution reports has also been standardised by Order No. 134n of the Ministry of Finance of Russia dated 8 September 2026.

What this means in practice

Institutions will need to prepare their statements using the new forms and follow the federal standard for the procedure for preparing them. We recommend checking the transition deadlines against the text of the order and updating accounting software settings in advance.

Order No. 130n of the Ministry of Finance of Russia dated 1 September 2026

Ministry of Finance approves new reporting forms for budgetary and autonomous institutions

Cover of the post in the Synergy Audit Telegram channel

A common error in audit practice: an organisation recognises an inventory impairment allowance within expenses from ordinary activities but records its reversal within other income.
Synergy Audit
9 October 2026
At the reporting date, an organisation was in breach of the covenants under a long-term loan agreement. The bank therefore has the right to demand early repayment of the entire loan.
Synergy Audit
5 October 2026
Order No. 121n of the Ministry of Finance of Russia dated 20 August 2026 amended PBU 18/02 as regards recognising the remeasurement of deferred tax assets (DTAs) and deferred tax liabilities (DTLs) when the corporate income tax rate changes.
Synergy Audit
24 September 2026