ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 28, 2000 No. 353

About approval of the National provision (standard) of the financial accounting 17 "Income tax"

In pursuance of the Program of reforming of the system of financial accounting using international standards approved by the resolution of the Cabinet of Ministers of Ukraine of October 28, 1998 of 09082011706, and according to articles 1 and 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" I ORDER:

1. Approve the National provision (standard) of the financial accounting 17 "Income tax" approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine which is applied.

2. The national provision (standard) of the financial accounting 17 "Income tax" is applied to transactions which will happen since 2001.

Approved by the Order of the Ministry of Finance of Ukraine of December 28, 2000 No. 353

National provision (standard) of the financial accounting 17 "Income tax"

General provisions

1. National provision (standard) of the financial accounting 17 "Income tax" (further - the National provision (standard) 17) determines methodological bases of forming in financial accounting of expense information, the income, assets and liabilities by the income tax and its disclosure in the financial reporting.

2. The national provision (standard) 17 is applied by the companies, the organizations and other legal entities (further - the companies) irrespective of patterns of ownership which according to the current legislation are income tax payers (except budgetary institutions and the companies which according to the legislation constitute the financial reporting under International Financial Reporting Standards).

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