RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of September 22, 2021 No. 998

About modification of the Procedure for accounts presentation

The Cabinet of Ministers of Ukraine decides:

1. Bring in the Procedure for accounts presentation approved by the resolution of the Cabinet of Ministers of Ukraine of February 28, 2000 No. 419 (The Official Bulletin of Ukraine, 2000, No. 9, Art. 344; 2011, No. 30, Art. 1308; 2013, No. 90, Art. 3308; 2018, No. 57, Art. 1991; 2019, No. 59, the Art. 2035), changes which are applied.

2. Determine that:

in 2021 the interim financial statements, except consolidated, move the companies to the bodies specified according to the procedure of accounts presentation, No. approved by the resolution of the Cabinet of Ministers of Ukraine of February 28, 2000 419, taking into account the changes approved by this resolution (except bodies of Treasury) no later than the 25th following reporting quarter;

the companies which according to the legislation represent the financial reporting in single electronic format to the center of collection of the financial reporting, the annual financial reporting and annual consolidated financial statements for 2020, interim financial statements for 2021 (the I quarter, the first half of the year, nine months) constituted on the basis of taxonomy of the financial reporting under International Financial Reporting Standards are given to the center of collection of the financial reporting in electronic format till December 31, 2021.

3. This resolution becomes effective from the date of its publication, except paragraphs of the third, fourth and sixth Item of 2 changes approved by this resolution regarding submission of interim financial statements no later than the 30th following reporting quarter which become effective since January 1, 2022.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info