* (2 чтение) О проекте федерального закона № 1159731-7 "О внесении изменений в статью 18 Федерального закона "О бухгалтерском учете" и отдельные законодательные акты Российской Федерации и признании утратившей силу части 6 статьи 5 Федерального закона "Об аудиторской деятельности" (в части устранения недостатков, связанных с обеспечением доступа к информации государственного информационного ресурса бухгалтерской (финансовой) отчетности)

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 18 $ 5 4 5 @ 0 ; L = > 3 > 7 0 : > = 0 > B 6 4 5 : 0 1 @ O 2011 3 . ! 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 3 . ! 96 " A 2 > 4 = > @ 3 0 = 8 7 0 F 8 9 > 1 > @ > = = > -? @ > 3 > : > 9 A @ > : > ? @ 5 4 5 ; 5 = = 0 > A = > 2 5 0 = 0 ; 8 7 0 B @ 5 1 > 2 0 = 8 9 7 0 : > = > 4 0 B 5 ; L A B 2 0 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 ? > C B 2 5 @ 6 4 5 = 8 N 1 C E 3 0 ; B 5 @ A : > 9 (D 8 = 0 = A > 2 > 9 ) > B G 5 B = > A B 8 > @ 3 0 = 8 7 0 F 8 9 @ 0 7 ; 8 G = K E > @ 3 0 = 8 7 0 F 8 > = = > -? @ 0 2 > 2 K E D > @ A B 8 . ! 0 7 4 = 8 9 A @ > : C B 2 5 @ 6 4 5 = 8 O 1 C E 3 0 ; B 5 @ A : > 9 (D 8 = 0 = A > 2 > 9 ) > B G 5 B = > A B 8 C A B 0 = > 2 ; 5 = 4 ; O 3 > A C 4 0 @ A B 2 5 = = K E : > @ ? > @ 0 F 8 9 - = 5 ? > 7 4 = 5 5 1 8 N ; O 3 > 4 0 , A ; 5 4 C N I 5 3 > 7 0 > B G 5 B = K 4 > 4 O 8 7 M B > 3 > A @ > : 0 8 A C G 5 B > 4 8 3 > 4 ; O > D > @ 9 > B G 5 B = > A B 8 2 , ? @ > 5 : B > 3 > 7 0 : > = 0 ? @ 5 4 C A B @ 5 = ? @ 5 4 5 ; L = K 9 A @ > : ? @ 5 4 A B 0 2 ; 5 = 8 O 8 A ? @ 0 2 ; 5 = = > 9 > B G 5 B = > A B 8 - = 5 ? > 7 4 = 5 5 31 8 N ; O 3 > 4 0 , A ; 5 4 C N I 5 3 > 7 0 > B G 5 B = K 4 > 3 4 0 C B 2 5 @ 6 4 5 = 8 5 > B G 5 B = > A B 8 > A C I 5 A B 2 ; 5 = > ? > A ; 5 M B > 9 4 0 B K , 8 C B 2 5 @ 6 4 5 = = 0 O > B G 5 B = > A B L > B ; 8 G 0 5 B A O > B > B G 5 B = > A B 8 , @ 0 = 5 5 ? @ 5 4 A B 0 2 ; 5 = = > 9 2 , ? @ 5 4 ; 0 3 0 5 B A O ? @ 5 4 A B 0 2 ; O B L C B 2 5 @ 6 4 5 = = C N > B G 5 B = > A B L 2 2 B 5 G 5 = 8 5 10 @ 0 1 > G 8 E 4 = 5 9 A > 4 = O , A ; 5 4 C N I 5 3 > 7 0 4 = 5 9 > B G 5 B = > A B 8 , = > = 5 ? > 7 4 = 5 5 31 4 5 : 0 1 @ O 3 > 4 0 , A ; 5 4 C N I 5 3 > 7 0 > B G 5 B = K 4 > 5 : B > 3 > 7 0 : > = 0 ? @ 5 4 ; 0 3 0 N B A O 8 7 3 > 7 0 : > = 0 > B 8 0 2 3 C A B 0 2001 3 . ! 129-$ " 3 > A C 4 0 @ A B 2 5 = = > 9 @ 5 3 8 A B @ 0 F 8 8 N @ 8 4 8 G 5 A : 8 E ; 8 F 8 8 = 4 8 2 8 4 C 0 ; L = K E ? @ 5 4 ? @ 8 = 8 @ A : > 9 4 5 O B 5 ; L = > A B 8 " (4 0 ; 5 5 - $ 5 4 5 @ 0 ; L = K 9 7 0 : > = ! 307-$ ). 7 = K > 1 5 A ? 5 G 8 2 0 N B C B > G = 5 = 8 5 A > A B 0 2 0 A 2 5 4 5 = 8 9 , ? > 4 ; 5 6 0 I 8 E @ 0 7 @ 3 0 = 8 7 0 F 8 5 9 2 4 8 = > A B 8 N @ 8 4 8 G 5 A : 8 E ; 8 F , 8 = 4 8 2 8 4 C 0 ; L = K E ? @ 5 4 ? @ 8 = 8 2 M : > = > 9 4 5 O B 5 ; L = > A B 8 * , . j l Ц Ш 2 p r v x ® ° к м

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C = : B 0 7 A B 0 B L 8 71 $ 5 4 5 @ 0 ; L = > 3 > 7 0 : > = 0 ! 129-$ , > B A C B A B 2 8 5 D > @ 2 0 = = > 3 > ? 5 @ 5 G = O A 2 5 4 5 = 8 9 , ? > 4 ; 5 6 0 I 8 E @ 0 7 4 8 B : ? @ > B 8 2 > @ 5 G 8 2 > 9 ? @ 0 2 > ? @ 8 9 ? @ 0 : B 8 : 5 . @ 8 M B > 5 B @ 5 1 > 2 0 = 8 5 ? > = 8 2 0 = 8 5 @ 0 7 9 (D 8 = 0 = A > 2 > 9 ) > B G 5 B = > A B 8 2 4 8 = > 2 8 O E , : > 3 4 0 1 C E 3 0 ; B 5 @ A : 0 O (D 8 = 0 = A > 2 0 O ) > B G 5 B = > A B L > @ 3 0 = 8 7 0 F 8 9 8 0 C 4 8 B > @ A : 8 5 7 0 : ; N G 5 = 8 O > = 5 9 A > 4 5 @ 6 0 B A O 2 , @ 0 7 : C 2 2 4 8 = > 4 8 B : 4 > ? > ; = 8 B 5 ; L = > 9 0 4 9 = 0 3 @ C 7 : 5 = 0 A C 1 J 5 : B K ? @ 5 4 ? @ 8 = 8 9 4 5 O B 5 ; L = > A B 8 . A 2 O 7 8 A M B 8 5 : B > 3 > 7 0 : > = 0 ? @ 5 4 ; 0 3 0 5 B A O : > = : @ 5 B 8 7 8 @ > 2 0 B L ? 5 @ 5 G 5 = L A 2 5 4 5 = 8 9 > 1 C E 3 0 ; B 5 @ A : > 9 (D 8 = 0 = A > 2 > 9 ) > B G 5 B = > A B 8 , ? > 4 ; 5 6 0 I 8 E @ 0 7 > B 2 5 B A B 2 8 8 A ? > 4 ? C = : B > 3 > 7 0 : > = 0 ! 129-$ , 4 > ? > ; = 8 B L 5 3 > A 2 5 4 5 = 8 O 1 0 C 4 8 B 5 1 C E 3 0 ; B 5 @ A : > 9 (D 8 = 0 = A > 2 > 9 ) > B G 5 B = > A B 8 (: > = A > ; 8 4 8 @ > 2 0 = = > 9 D 8 = 0 = A > 2 > 9 > B G 5 B = > A B 8 ), ? @ 8 7 = 0 2 C B @ 0 B 8 2 H 5 9 A 8 ; C G 0 A B L 6 A B 0 B L 8 5 $ 5 4 5 @ 0 ; L = > 3 > 7 0 : > = 0 ! 307-$ . @ > 5 : B > 3 > 7 0 : > = 0 ? @ 5 4 C A B @ 5 = K > A > 1 5 = = > A B 8 ? @ 8 B 4 5 ; L = K E 5 3 > ? > ; > 6 5 = 8 9 : ? @ 8 ; > 6 5 = 8 O , : 0 A 0 N I 5 3 > A O > B A 2 > 1 > 6 4 5 = 8 O > @ 3 0 = 8 7 0 F 8 9 > B ? @ 5 4 A B 0 2 ; 5 = 8 O > 1 O 7 0 B 5 ; L = > 3 > M : 7 5 B G 5 B = > A B 8 2 2 A ; C G 0 O E , C A B 0 = > 2 ; 5 = = K E @ 0 2 8 B 5 ; L A B 2 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 , ? @ 5 4 C A B @ 5 = > = 0 G 8 = 0 O A > B G 5 B = > A B 8 7 0 2021 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 6 : 3 > A C 4 0 @ A B 2 5 = = > 9 ? @ > 3 @ 0 2 ; 5 = 8 O @ 0 2 8 B 5 ; L A B 2 0 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 > B 30 4 5 : 0 1 @ O 2020 3 . ! 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