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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

According to part two of article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" I order:

1. In paragraph three of Item 5 of the National provision (standard) of the financial accounting 8 "Intangible assets" approved by the order of the Ministry of Finance of Ukraine of October 18, 1999 No. 242, of the word "right to lease of rooms" registered in the Ministry of Justice of Ukraine on November 2, 1999 for No. 750/4043, to exclude.

2. Make changes to 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 on August 10, 2000 for No. 487/4708, having been reworded as follows it the Ministry of Justice of Ukraine it (is applied).

3. 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.

4. This order becomes effective from the date of its official publication.

5. 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 of July 28, 2000 No. 181

(in edition of the Order of the Ministry of Finance of Ukraine of December 28, 2022 No. 468)

National provision (standard) of the financial accounting 14 "Lease"

I. General provisions

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