January 19, 2011 was officially published the Russian Finance Ministry order dated December 1, 2010 157n, which approved the unified chart of accounts and instructions on its use. (Order is registered in the Russian Ministry of Justice December 30, 2010. Its provisions apply to legal relationships arising from 1 January 2011). So changes were necessary, regulation approved: – A single chart of accounts for government agencies (Government agencies), local authorities, governing bodies of state budget funds, state academies of science, government (municipal) agencies – Manual application of the Uniform Chart of Accounts for public authorities (government agencies), local authorities, governing bodies of state budget funds, the state academies of science, government (municipal) institutions (hereinafter – the Instruction). With the entry into force of the order number 157n repealed instructions on fiscal accounting, approved by order of the Russian Ministry of Finance dated 30 December 2008 148n. Please note that due to the fact that the order number 157n into effect on January 1, 2011, respectively, and all business transactions from that date should be recorded in accordance with a pending order. At Here, by analogy of past years can be assumed that the order of the transition to new accounting rules will be brought by individual recommendations, the Ministry of Finance of Russia. So the basic requirements in the general part of the Regulations sets out the main requirements for the accounting of public (municipal) institutions. Among the innovations can be distinguished appearance determine the accrual method, and in revised instructions included requirements for reporting agencies to reflect the changes made to the legislation of the Russian Federation Law 83-FZ, the concept of the working chart of accounts.