A special recording procedure for certain securities will be in effect until the end of 2025
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04.12.2025
THE PROCEDURE FOR REFLECTING DEFERRED TAX LIABILITIES AND ASSETS IN ACCOUNTING ACCOUNTS HAS BEEN UPDATED FOR NON-PROFIT ORGANISATIONS
Since 2022, credit bureaus and credit rating agencies have not been non-credit financial institutions. In this regard, the procedure has been established for reflecting deferred tax liabilities and assets on the accounting accounts of non-profit organisations, credit bureaus and credit rating agencies. The industry accounting standard for such liabilities and assets of non-financial organisations will be cancelled.
The instruction does not apply to foreign insurance organisations, as well as to organisations using the simplified tax system.
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