ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of February 28, 2002 No. 147

About approval of the National provision (standard) of financial accounting 22 "Inflation influence"

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, according to articles 1 and 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" I ORDER:

Approve the National provision (standard) of financial accounting 22 "Inflation influence" approved by Methodological council on financial accounting of the Ministry of Finance of Ukraine which is applied.

Approved by the Order of the Ministry of Finance of Ukraine of February 28, 2002 No. 147

National provision (standard) of financial accounting 22 "Inflation influence"

General provisions

1. National provision (standard) of financial accounting 22 "Inflation influence" (further - the National provision (standard) 22) determines procedure for adjustment of the financial reporting which will be promulgated, on influence of inflation and general requirements to disclosure of information on her in notes to the financial reporting.

2. Regulations of the National provision (standard) 22 are applied by the companies, the organizations and other legal entities (except budgetary institutions and the companies which according to the legislation constitute the financial reporting under International Financial Reporting Standards) who according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" shall promulgate the annual financial reporting.

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