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Ministry of Justice of Ukraine

October 25, 2022

No. 1315/38651

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 7, 2022 No. 320

About approval of Changes in the National provision (standard) of the financial accounting 9 "inventories"

According to 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 9 "Inventories" approved by the order of the Ministry of Finance of Ukraine of October 20, 1999 No. 246, registered in the Ministry of Justice of Ukraine on November 02, 1999 at No. 751/4044, 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 its official publication.

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

Minister

S. Marchenko

Approved by the Order of the Ministry of Finance of Ukraine of October 7, 2022 No. 320

Changes in the National provision (standard) of financial accounting 9 "inventories"

1. In subitem 3.2 of Item 3 to replace the word "assets" with the word "tools".

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