It is registered
in the Ministry of Justice
Ukraine
On August 12, 1999 No. 553/3846
of July 30, 1999 No. 176
About approval of the Provision (standard) of financial accounting
In pursuance of the Program of reforming of financial accounting using international standards approved by the resolution of the Cabinet of Ministers of Ukraine of October 28, 1998 N 1706, I ORDER:
1. Approve the Provision (standard) of the financial accounting 20 "Consolidated financial statements" approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine it (is applied).
2. Determine that the specified Provision (standard) 20 is applied to creation of consolidated financial statements from 2000.
Deputy minister V. M. Matviychuk
Approved by the Order of the Ministry of Finance of Ukraine of July 30, 1999 No. 176
General provisions
1. This Provision (standard) determines procedure for creation of consolidated financial statements and general requirements to disclosure of information concerning creation of consolidated financial statements.
2. Regulations of this Provision (standard) are applied by group of companies, the organizations and other legal entities (further - group of companies) which consists from the parent (holding) entity and affiliated enterprises (except group of companies which according to the legislation constitute the financial reporting under International Financial Reporting Standards, or group of companies in which the parent (holding) entity constitutes the financial reporting under International Financial Reporting Standards).
3. Terms which are used in provisions (standards) of financial accounting have such value:
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The document ceased to be valid since August 23, 2013 according to the Order of the Ministry of Finance of Ukraine of June 27, 2013 No. 628