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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 3, 2022 No. 312

About approval of Changes in the National provision (standard) of financial accounting in public sector 121 "fixed assets"

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 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 the financial accounting in public sector 121 "Fixed assets" approved by the order of the Ministry of Finance of Ukraine of October 12, 2010 No. 1202, registered in the Ministry of Justice of Ukraine on November 1, 2010 for No. 1017/18312, 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 since January 1, 2023, but not earlier than day of official publication.

4. To impose control over the implementation of this order on the deputy minister Vorobey S. I.

Approved by the Order of the Ministry of Finance of Ukraine on October 3, 2022 No. 312

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