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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 31, 2025 No. 545

About modification of some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting

According to article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375,

I ORDER:

1. Make change to the paragraph of the seventh of the Section I of the Instruction on application of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and the organizations approved by the order of the Ministry of Finance of Ukraine of November 30, 1999 No. 291, of Ukraine registered in the Ministry of Justice on December 21, 1999 at No. 893/4186, by replacement of words of "representative office of foreign business entities" with words "branch and representation of the legal entities formed according to the legislation of foreign state".

2. Make change to paragraph two item 4 of the National provision (standard) of the financial accounting 31 "Financial expenses" approved by the order of the Ministry of Finance of Ukraine of April 28, 2006 No. 415, registered in the Ministry of Justice of Ukraine on May 26, 2006 at No. 610/12484, by replacement of words with "representative offices of foreign business entities" with words with "branches and representations of the legal entities formed according to the legislation of foreign state".

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