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Ministry of Justice of Ukraine
January 23, 2023
No. 146/39202
of January 19, 2023 No. 30
About introduction of amendments to the order of the Ministry of Finance of Ukraine of December 28, 2022 No. 468
According to the paragraph of Item 13 of the Regulations on state registration of regulatory legal acts of the ministries, other executive bodies approved by the resolution of the Cabinet of Ministers of Ukraine of December 28, 1992 No. 731, of 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 the eleventh:
1. Bring in the order of the Ministry of Finance of Ukraine of December 28, 2022 No. 468 "About modification of some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting", registered in the Ministry of Justice of Ukraine on January 13, 2023 at No. 83/39139, the following changes:
Preamble after the word "to" add 1) with the words "parts two";
To exclude 2) in item 4 of figure and the word "on January 01, 2023, but not earlier".
2. Bring in the National provision (standard) of the financial accounting 14 "Lease" approved by the order of the Ministry of Finance of Ukraine of July 28, 2000 No. 181, registered in the Ministry of Justice of Ukraine on August 10, 2000 for No. 487/4708 (in edition of the order of the Ministry of Finance of Ukraine of December 28, 2022 No. 468), the following changes:
1) in the Section I:
in Item 1 of the word and figures "National provision (standard) of the financial accounting 14 "Lease" (further - the National provision (standard) 14)" shall be replaced with words "National provision (standard)";
in Item 2 of the word and figures "National provision (standard) 14" shall be replaced with words "this national provision (standard)";
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