ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 27, 2021 No. 44

About approval of Changes in the National provision (standard) of financial accounting in public sector of 128th "Obligation"

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 the National provision (standard) of financial accounting in public sector of 128th "Obligation" approved by the order of the Ministry of Finance of Ukraine of December 24, 2010 No. 1629, registered in the Ministry of Justice of Ukraine on January 20, 2011 for No. 93/18831 (with changes) which are applied.

2. In accordance with the established procedure to provide to department of methodology of financial accounting and normative ensuring auditor activities:

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. To impose control of execution of this order on the deputy minister Vorobey S. I.

Approved by the Order of the Ministry of Finance of Ukraine of January 27, 2021 No. 44

Changes in the National provision (standard) of financial accounting in public sector of 128th "Obligation"

1. In the Section I:

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