ORDER MINISTRY OF FINANCE OF UKRAINE

of February 8, 2014 No. 48

About approval of Changes to some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting

     According to article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" I ORDER:    

 1. Claim Changes to some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting that are applied.    

 2. Determine that information which is subject to disclosure according to the Provision of the financial accounting "Tax Differences" approved by the order of the Ministry of Finance of Ukraine of January 25, 2011 No. 27, registered in the Ministry of Justice of Ukraine on February 21, 2011 for No. 212/18950 (with changes), is not provided in the financial reporting for 2013.    

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

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 February 8, 2014 No. 48

Changes to some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting 

1. In the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and organizations approved by the order of the Ministry of Finance of Ukraine of November 30, 1999 No. 291, registered in the Ministry of Justice of Ukraine on December 21, 1999 for No. 892/4185 (in edition of the order of the Ministry of Finance of Ukraine from December 9, 2011 No. 1591), to state the account name 30 in the following edition:

"Money".   

2. In the Instruction for application of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and the organizations approved by the order of the Ministry of Finance of Ukraine of November 30, 1999 No. 291, registered in the Ministry of Justice of Ukraine on December 21, 1999 for No. 893/4186 (with changes):

1) in the text account 11 "Other non-current tangible assets":

add the paragraph the twelfth after the word "in particular" with the words "cost of scenic and production objects";

in the second offer of the paragraph of the seventeenth word exclude "the cost of scenic and production objects ";

2) in account 30:

in the name and the text of the account of figure and the word "30" of Kass "replace with figures and the word "30" Money";

in paragraphs three and the fourth to replace the word "Cash desk" with the word "Money";

in paragraph six of the word "Operational Cash Desk in National Currency" and "Operational Cash Desk in Foreign Currency" to replace respectively with the words "Cash in National Currency in Operational Cash Desk" and "Cash in Foreign Currency in Operational Cash Desk";

Account 70 in paragraph nine "The income from realization" words of "excise duty" shall be replaced with words 3) "excise tax";

4) in the text of account 71 "Other operating income":

in paragraph three of the word of "excise duty" shall be replaced with words "excise tax";

add the paragraph the fifteenth with the new offer of the following content: "The companies which main activities is the securities trading reflect the income from change in value of the financial instruments estimated at fair value in this Article.";

add the first offer of the paragraph the twenty fourth after the words "in banks" with the words "or on-demand deposit accounts";

The paragraph the ninth the text of account 73 "Other financial incomes" after the words "on the issued bonds" to add 5) with words ", and also the percent received according to term deposits";

6) in the text of account 74 "Other incomes":

in the paragraph the second shall be replaced with words words of "excise duty" "excise tax";

add after the paragraph of third with the new paragraph the fourth the following content:

"740" Income from change in value of financial instruments ".

With respect thereto the fourth or thirteenth to consider paragraphs respectively paragraphs the fifth or fourteenth;

add after the paragraph of the ninth with the new paragraph the tenth the following content:

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