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Ministry of Justice of Ukraine

May 17, 2000

No. 284/4505

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 26, 2000 No. 91

About approval of the National provision (standard) of financial accounting 12 "Financial investments"

(as amended on 18-09-2025)

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 12 "Financial investments" (further - the Provision (standard) 12) approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine which is applied.

2. Determine that:

2.1. The national provision (standard) 12 becomes effective since July 1, 2000.

2.2. Other regulations of the Ministry of Finance of Ukraine on financial accounting are effective in part which does not contradict the National provision (standard) 12.                                                                                

Deputy minister

V. V. Reguretsky

 

Approved by the Order of the Ministry of Finance of Ukraine of April 26, 2000 No. 91

National provision (standard) of financial accounting 12 "Financial investments"

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