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LAW OF UKRAINE

of July 19, 2022 No. 2435-IX

About introduction of amendments to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine"

The Verkhovna Rada of Ukraine decides:

I. Introduce in the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" (Sheets of the Verkhovna Rada of Ukraine, 1999, No. 40, Art. 365 with subsequent changes) the following changes:

1. In Article 1 part one:

To add 1) after the paragraph of the fifth with two new paragraphs of the following content:

"group - the group of legal entities consisting of the company which controls other companies (parent entity), and all companies which are controlled by it (affiliated enterprises);

document flow - movement of source documents from the moment of their creation by the company or obtaining from other companies before transfer on storage to archive after acceptance to accounting".

With respect thereto paragraphs of the sixth - to consider twenty third respectively paragraphs the eighth - the twenty fifth;

The sixteenth words "Council on international accounting standards" shall be replaced with words 2) in the paragraph "Council of international accounting standards";

3) the second offer of the paragraph of the twenty fourth to state in the following edition: "The taxonomy of the financial reporting according to international standards is issued by Council of international accounting standards".

2. In Article 2:

1) in part two:

in paragraph one of the word "belong to the microcompanies" shall be replaced with words "belong to such categories of the companies microcompanies";

paragraphs third - the fifth, seventh - the ninth, eleventh - the thirteenth after the words "euro" and "persons" to add with the word "inclusive";

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