ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 7, 2003 No. 617

About approval of the National provision (standard) of financial accounting 27 "The non-current assets withheld for sale and discontinued operation"

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 27 "The non-current assets withheld for sale and discontinued operation" (further - the National provision (standard) 27) approved by Methodological council on financial accounting of the Ministry of Finance of Ukraine which is applied.

2. To department of financial statistics and analysis, methodology of financial accounting and control (Chugunov I. Ya.) provide provision of this order on state registration in the Ministry of Justice of Ukraine.

3. To impose control of execution of this order on the First Deputy Minister of Finance of Ukraine Yaroshenko F. O.

Approved by the Order of the Ministry of Finance of Ukraine of November 7, 2003 No. 617

National provision (standard) of financial accounting 27 "The non-current assets withheld for sale and discontinued operation"

I. General provisions

1. This National provision (standard) determines the methodological principles of forming in financial accounting of information on the non-current assets withheld for sale and group of assets which is necessary to disposal as a result of sale transaction, and also discontinued operation and disclosure of such information in the financial reporting.

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