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Ministry of Justice of Ukraine

May 5, 2022

No. 496/37832

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 21, 2022 No. 119

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 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.

Acting minister

D. Ulyutin

Approved by the Order of the Ministry of Finance of Ukraine of April 21, 2022 No. 119

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

1. In the Instruction about application of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and organizations approved by the order of the Ministry of Finance of Ukraine of November 30, 1999 No. 291, registered in the Ministry of Justice of Ukraine on December 21, 1999 for No. 893/4186:

1) in account 10 "Fixed assets":

in the paragraph the fourteenth ambassador of the word "plantings" to add with the words "and the fructifying plants";

the second offer of the paragraph of the nineteenth to exclude;

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