This provision was introduced by Federal Law 25.11.2009 281FZ who made the changes to paragraph 11 Article 250 and subparagraph 5 of paragraph 1 of Article 265 of the Tax Code. These provisions are consistent with the provisions of subparagraph 1 of paragraph 1 of Article 251NK Russian Federation, under which the amount paid in advance costs or revenues are not recognized. Therefore, the exchange differences on them will not recognized for purposes of calculating income tax. This measure was aimed at the convergence of the order of revaluation of advances and instincts in foreign currency, tax and accounting. For more information see this site: Blake Krikorian. In accordance with the The main directions of tax policy of the Russian Federation in 2010 and the planned period 2011 and 2012 that are approved by the Government RF25.05.2009, "supposed to give in tax accounting from the revaluation of advances received and issued and inclinations, denominated in foreign currencies. In this case, revenues, expenses and cost of goods (works, services), property rights, paid in the order of the advance payment in foreign currency, the application of accrual accounting will be determined at the rate of the Central Bank on the date of transfer of the amount of the advance (in part attributable to the down payment or earnest money). " At present, a fact highlighted Russia's Finance Ministry in a letter dated 28.09.2009 030306/1/624. However, experts noted that while no corresponding changes were made to the text of Article 271 punkta8 Tax Code and paragraph 10 of the Tax Code stati272.