It is registered
Ministry of Justice of Ukraine
August 26, 1994
No. 202/412
of August 11, 1994 No. 69
About the instruction for inventory count of fixed assets, intangible assets, inventory items, money and documents and calculations
According to the Regulations on the organization of financial accounting and the reporting in Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of April 3, 1993 No. 250, I ORDER:
Approve the Instruction for inventory count of fixed assets, intangible assets, inventory items, money and documents and calculations it (is applied).
Deputy minister
M. O. Goncharuk
Approved by the Order of the Ministry of Finance of Ukraine of August 11, 1994 No. 69
1. The law of Ukraine "About financial accounting and the financial reporting in Ukraine", for confirmation of correctness and accuracy of the data of financial accounting and the reporting, provides carrying out by the companies, their associations and the self-supporting organizations (further the company) irrespective of patterns of ownership of inventory count of property, means and obligations.
2. Responsibility for the organization of inventory count is born by the director who shall create necessary conditions for its carrying out in short time, determines this object, quantity and terms of carrying out inventory count, except cases when carrying out inventory count is obligatory.
3. Carrying out inventory count is obligatory:
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The document ceased to be valid since January 1, 2015 according to Item 2 of the Order of the Ministry of Finance of Ukraine of September 2, 2014 No. 879