ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 27, 2013 No. 628

About approval of the National provision (standard) of the financial accounting 2 "Consolidated financial statements"

According to article 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 2 "Consolidated financial statements" which is applied.

2. Declare invalid the order of the Ministry of Finance of Ukraine of July 30, 1999 No. 176 "About approval of the Provision (standard) of financial accounting", registered in the Ministry of Justice of Ukraine on August 12, 1999 for No. 553/3846 (with changes).

3. (Chmeruk M. O.) in accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. To impose control over the implementation of this order on the First Deputy Minister Myarkovsky A. I.

Approved by the Order of the Ministry of Finance of Ukraine of June 27, 2013 No. 628

National provision (standard) of the financial accounting 2 "Consolidated financial statements"

І. General provisions

1. This National provision (standard) determines procedure for creation of consolidated financial statements and general requirements to disclosure of information concerning creation of consolidated financial statements.

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