RUS CB Pension Fund Accounting Rules


On Mar. 25, RUS CB proposed non-state pension fund amendments.


  • RUS CB proposed ord amending reg 727-P on the forms of disclosure of information in the accounting statements of non-state pension funds and the procedure for grouping accounting accounts in accordance with the indicators of accounting statements.
  • Consultation documents are only available on RUS CB website until comment deadline.
  • The regulation is amended in accordance with law 340-FZ on amending certain acts of the Russian Federation for pension fund accounting in force from Aug. 1, 2023.
  • Effectiveness
  • Comments and feedback are expected by Apr. 7, 2024.
  • Oct. 2024 Ord Issued
  • On Oct. 11, 2024, RUS CB issued ord 6852-U amending reg 727-P on the forms of disclosure of information in the accounting statements of non-state pension funds and the procedure for grouping accounting accounts in accordance with the indicators of accounting statements.
  • The ordinance enters into force on Jan. 1, 2025.

Regulators RUS CB
Entity Types Auditor; Pension
Reference PR 10/11/2024; Ord 6852-U, 9/23/2024; CP, 3/25/2024; Law 340-FZ, 7/24/2023;
Functions Accounting; Compliance; Financial; Legal; Reporting; Risk
Countries Russia
Category
State
Products Pensions
Regions EMEA
Rule Type Final
Rule Date 3/25/2024
Effective Date 1/1/2025
Rule Id 206055
Linked to N/A
Reg. Last Update 10/11/2024
Report Section International

Last substantive update on 10/16/2024