ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 2, 2007 No. 779

About approval of the National provision (standard) of financial accounting 32 "Investment real estate"

According to article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" I ORDER:

1. Approve the National provision (standard) of financial accounting 32 "Investment real estate" approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine which is applied.

2. To management of methodology of financial accounting (Lovinskaya L. G.) provide provision of this order in five-day time in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.

3. (Kutetskaya V. M.) after state registration of this order to provide to department of organizational and analytical ensuring activities of the Minister (foster service) its publication in mass media.

4. Determine that the National provision (standard) of financial accounting 32 "Investment real estate" becomes effective since January 1, 2008.

5. To impose control over the implementation of this order on the deputy minister Efimenko T. I.

Approved by the Order of the Ministry of Finance of Ukraine of July 2, 2007 No. 779

National provision (standard) of financial accounting 32 "Investment real estate"

General provisions

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

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