ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 30, 2001 No. 559

About approval of the National provision (standard) of the financial accounting 13 "Financial instruments"

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

1. Approve the National provision (standard) of the financial accounting 13 "Financial instruments" approved by Methodological council on financial accounting of the Ministry of Finance of Ukraine which is applied.

2. Determine that the National provision (standard) of the financial accounting 13 "Financial instruments" becomes effective since January 1, 2002.

Approved by the Order of the Ministry of Finance of Ukraine of November 30, 2001 No. 559

National provision (standard) of the financial accounting 13 "Financial instruments"

General provisions

1. National provision (standard) of the financial accounting 13 "Financial instruments" (further - the National provision (standard) 13) determines methodological bases of forming in financial accounting of information on financial instruments and its disclosures in the financial reporting.

2. Regulations of the National provision (standard) 13 are applied by the companies, the organizations and 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).

3. Regulations of the National provision (standard) 13 do not extend on:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info