What is Budget Accounting Standard No. 13?
Also known as: Consolidated Financial Statements
Budget Accounting Standard (BHS) No. 13 “Consolidated Financial Statements” sets the procedure for preparing consolidated budget reports of budget organizations, state trust funds and other extra-budgetary funds. It is not intended for business entities: it is a budget accounting standard (BHS No. 13). Approved by Order No. 9 of the Minister of Finance dated 29 March 2022 (registered with the Ministry of Justice on 01.04.2022, No. 3361); in force from 1 January 2023.