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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 29, 2022 No. 1327

About modification of procedure for accounts presentation

The Cabinet of Ministers of Ukraine decides:

Bring in the Procedure for the 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; 2018, No. 57, Art. 1991; 2019, No. 59, Art. 2035; 2021, No. 78, Art. 4929; 2022, No. 49, the Art. 2764), changes which are applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 29, 2022 No. 1327

Changes which are made to the Procedure for accounts presentation

1. In Item 2:

1) the paragraph third after the words "in the extracting industries" to add with words "parent entities of groups as a part of which there are companies, being of public interest, parent entities of great group which do not belong to the category of large enterprises, and";

The paragraph of the seventh to add 2) with the offer of the following content: "the taxonomy of the financial reporting according to international standards is issued by council of international accounting standards.";

3) in the paragraph the sixteenth the words "and the companies which keep the simplified financial accounting of the income and expenses according to the tax legislation" to exclude;

4) in the paragraph the eighteenth the words "which creation" shall be replaced with words "if creation and submission of such reports";

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