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Ministry of Justice of Ukraine

October 15, 2024

No. 1552/42897

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 30, 2024 No. 478

About approval of Changes in the National provision (standard) of financial accounting 27 "The non-current assets withheld for sale and discontinued operation"

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 financial accounting 27 "The non-current assets withheld for sale, and discontinued operation" approved by the order of the Ministry of Finance of Ukraine of November 7, 2003 No. 617, registered in the Ministry of Justice of Ukraine on November 17, 2003 at No. 1054/8375 (in edition of the order of the Ministry of Finance of Ukraine of October 3, 2007 No. 1100) 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 from the date of its official publication.

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

Minister

Sergey Marchenko

Approved by the Order of the Ministry of Finance of Ukraine of September 30, 2024 No. 478

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