ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 29, 2017 No. 976

About modification of some regulatory legal acts on financial accounting in public sector

According to Article 56 of the Budget code of Ukraine, article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and to the subitem 5 of item 4 of 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 Changes in some regulatory legal acts on financial accounting in public sector which are attached.

2. Make changes to the Procedure for filling of forms of the financial reporting in public sector approved by the order of the Ministry of Finance of Ukraine of February 28, 2017 No. 307, registered on March 21, 2017 for No. 384/30252, having been reworded as follows it which is applied the Ministry of Justice of Ukraine.

3. In the paragraph the second item 4 of the order of the Ministry of Finance of Ukraine of December 31, 2013 No. 1203 "About approval of the Chart of accounts of financial accounting in public sector", Item 5 of the order of the Ministry of Finance of Ukraine registered in the Ministry of Justice of Ukraine on January 25, 2014 at No. 161/24938, and in the paragraph the second of December 29, 2015 No. 1219 "About approval of some regulatory legal acts on financial accounting in public sector", registered in the Ministry of Justice of Ukraine on January 16, 2016 at No. 85/28215, of figure "2018" to replace with figures "2019".

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

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

promulgation of this order.

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

6. I reserve control of execution of this order.

Approved by the Order of the Ministry of Finance of Ukraine of November 29, 2017 No. 976

Changes in some regulatory legal acts on financial accounting in public sector

1. Appendices 1-4 to the National provision (standard) of financial accounting in public sector 101 "Accounts presentations" approved by the order of the Ministry of Finance of Ukraine of December 28, 2009 No. 1541, registered in the Ministry of Justice of Ukraine on January 28, 2010 for No. 103/17398 (in edition of the order of the Ministry of Finance of Ukraine from December 24, 2010 No. 1629), to be reworded as follows which are applied.

2. Subitem 3.1.7 of Item 3 of the Section II of the National provision (standard) of the financial accounting in public sector 121 "Fixed assets" approved by the order of the Ministry of Finance of Ukraine of October 12, 2010 No. 1202, registered in the Ministry of Justice of Ukraine on November 1, 2010 for No. 1017/18312 (with changes) to state in the following edition:

"3.1.7. Animal, long-term plantings and the fructifying plants.".

3. In class 1 "Non-financial assets" of the Section I "Balance sheet accounts" of the Procedure for application of the Chart of accounts of the financial accounting in public sector approved by the order of the Ministry of Finance of Ukraine of December 29, 2015 No. 1219, registered in the Ministry of Justice of Ukraine on January 16, 2016 at No. 85/28215 (with changes):

the twenty first account 10 "Fixed assets" after words "agricultural activities" to add the paragraph with words ", and the fructifying plants which are connected with agricultural activities";

the paragraph one of account 17 "Biological assets" after the words "additional biological assets" to add with words ", except the fructifying plants which are considered on account 10 "Fixed assets".

Approved by the Order of the Ministry of Finance of Ukraine of February 28, 2017 , No. 307

(in edition of the order of the Ministry of Finance of Ukraine of November 29, 2017 No. 976)

Procedure for filling of forms of the financial reporting in public sector

I. General provisions

1. This Procedure determines procedure for disclosure of information on financial statement line items by managers of budgetary funds, the Public treasurer service of Ukraine and the state trust funds (further - subjects of public sector).

2. The type and structure of financial statement line items are determined by the National provision (standard) of financial accounting in public sector 101 "Accounts presentations" approved by the order of the Ministry of Finance of Ukraine of December 28, 2009 No. 1541, registered in the Ministry of Justice of Ukraine on January 28, 2010 for No. 103/17398 (in edition of the order of the Ministry of Finance of Ukraine of December 24, 2010 No. 1629).

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