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Ministry of Justice of Ukraine

December 7, 2017

No. 1478/31346

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 15, 2017 No. 943

About approval of the National provision (standard) of financial accounting in public sector 136th "Biological assets"

(as amended of the Order of the Ministry of Finance of Ukraine of 27.10.2021 No. 567)

According to Article 56 of the Budget code of Ukraine, the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve the National provision (standard) of financial accounting in public sector 136th "Biological assets" which is applied.

2. In accordance with the established procedure to provide to department of forecasting of budget receipts and methodology of financial accounting:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective since January 1, 2018, but not earlier than day of its official publication.

4. I reserve control over the implementation of this order.

Minister
A. Danilyuk

Approved by the Order of the Ministry of Finance of Ukraine of November 15, 2017 No. 943

National provision (standard) of financial accounting in public sector 136th "Biological assets"

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