ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 28, 1999 No. 137

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

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, I ORDER:

1. Approve the National provision (standard) of financial accounting 6 "Error correction and changes in financial statements" (further - the Provision (standard) 6) approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine which is applied.

2. Determine that the specified National provision (standard) 6 is applied to accounting records concerning transactions which happen since 2000.

3. Provide that other regulations of the Ministry of Finance of Ukraine on financial accounting are effective in part which does not contradict the National provision (standard) 6.

Approved by the Order of the Ministry of Finance of Ukraine of May 28, 1999 No. 137

National provision (standard) of financial accounting 6 "Error correction and changes in financial statements"

General provisions

1. This National provision (standard) determines procedure for error correction, introduction and disclosure of other changes in the financial reporting.

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

3. Terms which are used in national provisions (standards) of financial accounting make such sense:

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