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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of May 24, 2024 No. 604

Some questions of accounting policies of subjects of managing of public sector of economy

According to the subitem "r-2 " Item "About management of objects of state-owned property" the Cabinet of Ministers of Ukraine decides 18 parts two of article 5 of the Law of Ukraine:

1. Approve the Procedure for approval by the Ministry of Finance of determination of methods of calculation of size of reserve of doubtful debts (reserve of the expected credit losses) and method of determination of coefficient of doubtfulness within accounting policies of the state unitary enterprises and economic societies in which authorized capital more than 50 percent of shares (shares) belong to the state which are subjects of natural monopolies or the planned settlement amount of net profit of which exceeds 50 million added hryvnias.

2. Bring in the resolution of the Cabinet of Ministers of Ukraine of November 29, 2006 No. 1673 "About condition of financial and budget discipline, measures for strengthening of fight against corruption and control of use of state-owned property and financial resources" (The Official Bulletin of Ukraine, 2006, No. 49, Art. 3257; 2021, No. 40, the Art. 2371) the enclosed changes.

3. To provide to subjects of management of objects of state-owned property in three-months time reduction in compliance with this resolution of accounting policies of the subjects of managing of public sector of economy belonging to the sphere of their management.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of May 24, 2024, No. 604

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