1. Federal Law of 06.12.2011 No. 402-FZ (ed. 28.11.2018) «On Accounting»
2. Federal Law of 28.11.2018 No. 444-FZ (ed. Dated 26.07.2019) «On Amendments to the Federal Law» On Accounting»
3. Order of the Ministry of Finance of Russia of 29.07.1998 No. 34n (ed. Dated 11.04.2018) «On Approval of the Regulation on Accounting and Accounting Reporting in the Russian Federation»
4. Order of the Ministry of Finance of Russia No. 94n dated 31.10.2000 «Chart of accounts for the financial and economic activities of organizations and instructions for its application»
5. Order of the Ministry of Finance of Russia of 02.07.2010 No. 66n (as amended by 06.03.2018) «On the forms of accounting statements of organizations»