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Ministry of Justice of Ukraine

January 28, 2010

No. 103/17398

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 28, 2009 No. 1541

About approval of the National provision of financial accounting in public sector 101 "Accounts presentations"

(as amended on 11-01-2023)

On accomplishment of Strategy of upgrade of the system of financial accounting in public sector for 2007-2015 approved by the resolution of the Cabinet of Ministers of Ukraine of 16.01.2007 No. 34, I ORDER:

1. Approve the National provision (standard) of financial accounting in public sector 101 "Accounts presentations" approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine which is applied.

2. Determine that the National provision (standard) of financial accounting in public sector 101 "Accounts presentations" approved by this order becomes effective since 01.01.2017.

Determine that till January 1, 2018 regulations of this order are not applied when implementing transactions on accomplishment state and local budgets bodies of the State Treasury of Ukraine.

3. To provide to management of methodology of financial accounting (Parkhomenko V. M.) submission of this order in five-day time in accordance with the established procedure on state registration in the Ministry of Justice of Ukraine.

4. To department of ensuring activities of the Minister (foster service) (Yu.M. Dragon) after state registration of this order in the Ministry of Justice of Ukraine to provide its promulgation on the official website of the Ministry of Finance of Ukraine.

5. To impose control over the implementation of this order on the deputy minister of Midday M. M.

 First Deputy Minister

I. Umansky

Approved by the Order of the Ministry of Finance of Ukraine of December 28, 2009 No. 1541

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