ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 8, 1999 No. 237

About approval of the National provision (standard) of financial accounting

In pursuance of the Program of reforming 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:

1. Approve the National provision (standard) of the financial accounting 10 "Receivables" (further - the Provision (standard) 10) approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine that is applied.

2. Determine that the specified National provision (standard) 10 is applied concerning accounting of transactions which happen since 2000.

3. Provide that other regulations of the Ministry of Finance of Ukraine on financial accounting are effective in the part which is not contradicting the National provision (standard) 10.

Approved by the Order of the Ministry of Finance of Ukraine of October 8, 1999 No. 237

National provision (standard) of the financial accounting 10 "Receivables"

General provisions

1. This National provision (standard) determines methodological bases of forming in financial accounting of information on receivables and its disclosure in the financial reporting.

2. Regulations of this National provision (standard) are applied by the companies, the organizations and other legal entities (further - the companies) irrespective of patterns of ownership (except budgetary institutions and the companies which according to the legislation constitute the financial reporting under International Financial Reporting Standards).

3. This National provision (standard) is applied taking into account the features of assessment and disclosure of information concerning receivables established by other provisions (standards) of financial accounting.

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