The Emergency Ordinance No. 13 dated as at the 24th of February 2021, amending and supplementing Law No. 227/2015 on the Fiscal Code and Accounting Law No. 82/1991...

The use of IFRS is expanding rapidly in Russia and, based on the government's plans, may expand further still.

The beginning of 2021 seems to be under the auspices of numerous amendments incurred to the Law no. 227/2015 regarding the fiscal code (the "Fiscal Code").

After the issuance of Law no. 296/2020 for the amendment and completion of the Fiscal Code, the Romanian Government deemed necessary to add further amendments to the Fiscal Code, mostly for correlation and clarification purposes.