ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 28, 2006 No. 415

About approval of the National provision (standard) of financial accounting 31 "Financial expenses"

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 31 "Financial expenses" approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine it (is applied).

2. To provide to management of methodology of financial accounting (Parkhomenko V. M.) submission of this order 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) (Marnenko I. I.) after state registration of this order to provide its publication in mass media.

4. The specified National provision (standard) becomes effective since 01.01.2007.

Approved by the Order of the Ministry of Finance of Ukraine of April 28, 2006 No. 415

National provision (standard) of financial accounting 31 "Financial expenses"

General provisions

1. This National provision (standard) determines the methodological principles of forming in financial accounting of information on financial expenses and its disclosures in the financial reporting.

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

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