ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 28, 2000 No. 181

About approval of the National provision (standard) of the financial accounting 14 "Lease"

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 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 14 "Lease" (further - the National provision (standard) 14) approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine that is applied.

2. The national provision (standard) 14 becomes effective since October 1, 2000.

3. Recognize voided since October 1, 2000:

the order of the Ministry of Finance of Ukraine of July 25, 1995 No. 128 "About approval of the Instruction on accounting accounting of rent transactions", registered in the Ministry of Justice of Ukraine on August 2, 1995 at No. 273/809;

the order of the Ministry of Finance of Ukraine of March 6, 1998 No. 50 "About modification and amendments in the Instruction for financial accounting of rent transactions", registered in the Ministry of Justice of Ukraine on March 23, 1998 at No. 186/2626.

Approved by the order of the Ministry of Finance of Ukraine of July 28, 2000 No. 181

National provision (standard) of the financial accounting 14 "Lease"

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