RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 28, 2000 No. 419

About approval of the Procedure for accounts presentation

According to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for accounts presentation it (is applied).

2. Provide to the Ministry of Finance, the Public treasurer service and their territorial authorities the right in case of failure to provide by the ministries, others central and local executive bodies of the financial reporting to stop money transfer from budgets and (or) payment of accounts with the message to heads of noted bodies.

3. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list it (is applied).

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 28, 2000, No. 419

Procedure for accounts presentation

1. Action of this Procedure extends on all legal entities irrespective of form of business of housekeeping and pattern of ownership, and also to representative offices of foreign business entities (further - the companies) which shall keep financial accounting and submit the financial reporting according to the legislation.

2. The financial reporting moves to bodies which sphere of management the companies, to labor collectives according to their requirement, owners (founders) according to constituent documents, and also according to the legislation - to other bodies and users, in particular bodies of the state statistics treat.

The financial reporting and consolidated financial statements are constituted by national provisions (standards) of financial accounting or international accounting standards or national provisions (standards) of financial accounting in public sector according to the legislation.

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