ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 16, 2019 No. 379

About approval of Changes in some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting

According to article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" I ORDER:

1. Approve Changes in some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting which are attached.

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 from the date of its official publication.

4. I reserve control of execution of this order.

Approved by the Order of the Ministry of Finance of Ukraine of September 16, 2019 No. 379

Changes in some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting

1. In the paragraph the second Item 12 of the Provision (standard) of the financial accounting 10 "Receivables" approved by the order of the Ministry of Finance of Ukraine of October 8, 1999 No. 237, registered in the Ministry of Justice of Ukraine on October 25, 1999 for No. 725/4018 (with changes), words" on which percent are charged is reflected in balance on them" shall be replaced with words "is reflected in balance on it".

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