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Ministry of Justice of Ukraine

May 18, 2000

No. 288/4509

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 27, 2000 No. 92

About approval of the National provision (standard) of the financial accounting 7 "Fixed assets"

(as amended on 31-08-2022)

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 No. 1706, and the decision of Government committee of economic development of March 3, 2000 I ORDER to No. 2/3:

1. Approve the National provision (standard) of the financial accounting 7 "Fixed assets" (further - the Provision (standard) 7) approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine which is applied.

2. Determine that:

2.1. The national provision (standard) 7 becomes effective since July 1, 2000.

2.2. Other regulations of the Ministry of Finance of Ukraine on financial accounting are effective in part which does not contradict the National provision (standard) 7.

3. Recognize such what since July 1, 2000 voids, the order of the Ministry of Finance of Ukraine of July 24, 1997 as No. 159 "About approval of the Instruction for financial accounting of book value of groups of fixed assets", No. 310/2114, registered in the Ministry of Justice of Ukraine on August 14, 1997 with changes and amendments.

Deputy minister

V. V. Reguretsky

 

Approved by the Order of the Ministry of Finance of Ukraine of April 27, 2000 No. 92

National provision (standard) of the financial accounting 7 "Fixed assets"

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