ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 19, 2001 No. 186

About approval of the simplified Chart of accounts of financial accounting

According to article 11 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" (The Official Bulletin of Ukraine, 1999, No. 33, the Art. 1706), article 5 of the Law of Ukraine "About the state support of small business" (The Official Bulletin of Ukraine, 2000, 46, of the Art. No. 977) and 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, I ORDER to No.:

1. Approve the simplified Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies approved by Methodological council on financial accounting of the Ministry of Finance of Ukraine (further - the simplified Chart of accounts) which is attached.

2. Determine that legal entities who according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" are acknowledged as the microcompanies, small enterprises, not entrepreneurial societies, and also representative offices of foreign business entities (further - the companies) can apply the simplified Chart of accounts. The companies apply the simplified Chart of accounts in case of creation of the financial reporting by them according to the National provision (standard) of financial accounting 25 "The simplified financial reporting", the approved order of the Ministry of Finance of Ukraine of February 25, 2000 No. 39, registered in the Ministry of Justice of Ukraine on March 15, 2000 for No. 161/4382 (in edition of the order of the Ministry of Finance of Ukraine of January 24, 2011 No. 25) (with changes).

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info