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Ministry of Justice of Ukraine

September 12, 2008

No. 844/15535

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of August 26, 2008 No. 1090

About approval of the National provision (standard) of financial accounting 33 "Expenses on exploration of reserves of minerals"

(as amended on 23-11-2020)

According to part two of 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 33 "Expenses on exploration of reserves of minerals" approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine which is applied.

2. To provide to management of methodology of financial accounting (Parkhomenko V. M.) 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. To department of ensuring activities of the Minister (foster service) (Shpenta I. Yu.) after state registration of this order in the Ministry of Justice of Ukraine to provide its publication in mass media.

4. Determine that the National provision (standard) of financial accounting 33 "Expenses on exploration of reserves of minerals" becomes effective from 01.01.2009.

5. To impose control over the implementation of this order on the deputy minister Fudashkin D. O.

 

Minister

V. Pinzenyk

Approved the Order of the Ministry of Finance of Ukraine of August 26, 2008 No. 1090

National provision (standard) of financial accounting 33 "Expenses on exploration of reserves of minerals"

I. General provisions

1. This National provision (standard) determines methodological bases of forming in financial accounting of expense information on investigation and determination of amounts and quality of inventories of minerals and its disclosure in the financial reporting.

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