Contents

03:06 Maria Brychkova – Foreign workers in Russian companies. Important changes for 2025
04:04 Changes in migration legislation
– Reduction of the term of temporary stay
– Migration registration for up to 1 year
– Purchase of SIM-cards by biometrics only
– Expulsion regime
– Digital migrant profile
– New quotas for the employment of foreigners
– Permissible share of foreign workers
10:15 Procedure for registration of labor relations with foreign workers
14:46 Changes in taxation of foreign workers
21:24 Reporting to state authorities
26:05 Anna Ivchenko – Typical mistakes when preparing annual financial statements for 2024
27:08 Mistakes in the application of federal accounting standards
27:17 Accounting policy does not reflect changes due to the entry into force of new FASU
32:31 Formal approach to inventory of assets and liabilities
34:49 Ignoring the requirements of FAS 6/2020
36:35 Incorrect classification of type and terms of lease, non-application of FAS 255/2018 “Lease accounting”
39:27 Incorrect classification of assets per FAS 14/2022. Ignoring FAS 14/2022
41:21 Errors in the preparation of accounting forms
41:25 Incomplete reporting structure
42:14 Incorrectly determined term of assets and liabilities circulation
43:30 Incorrect reflection of accounts receivable and accounts payable
44:44 There are no reserves for doubtful debts in the accounts
45:55 There are no provisions for depreciation of inventories
48:35 Question – A PRC citizen wants to be officially employed by a Russian company. Are there any changes in 2025 for his employment?
50:24 An organization previously purchased a tractor for cleaning the territory. Some time later, the company purchased a bucket for the tractor. The cost of the bucket exceeds the minimum limit prescribed for fixed assets. Is it possible to recognize the bucket as a separate fixed asset or is it necessary to make a set and account for it as part of the tractor?
51:47 Question – A company has ordered a third party organization to produce a logo (trademark). Is such a trademark an item of fixed assets?
53:15 Question – If a lease agreement is for 11 months with further prolongation, is it recognized as perpetual and does it give an opportunity not to apply FAS 25?

Date and time

17.04.2025
15:00-16:30 MSK

Language

Russian

Admission

Free

Platform

MS Teams

Speakers & Topics

Maria Brychkova
  • Payroll team leader

Foreign workers in 2025

  • Important changes in migration legislation;
  • Changes in the procedure for formalizing labor relations with foreign workers, taxation and reporting to state authorities.
Anna Ivchenko
  • Deputy director of the department of accounting services

Typical mistakes made by chief accountants when preparing annual financial statements 2024

  • Errors in the application of new accounting standards;
  • Errors identified in the preparation of accounting reporting forms.