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Ministry of Justice of Ukraine

October 30, 2014

No. 1365/26142

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 2, 2014 No. 879

About approval of the Regulations on inventory count of assets and liabilities

(as amended on 31-08-2022)

According to the Procedure for the accounts presentation approved by the resolution of the Cabinet of Ministers of Ukraine of February 28, 2000 No. 419, I order:

1. Approve Regulations on inventory count of assets and liabilities which are applied.

2. Recognize invalid the order of the Ministry of Finance of Ukraine of August 11, 1994 as No. 69 "About the Instruction for inventory count of fixed assets, intangible assets, inventory items, money and documents and calculations", registered in the Ministry of Justice of Ukraine on August 26, 1994 at No. 202/412 (with changes), and the order of Head department of the State Treasury of Ukraine of October 30, 1998 No. 90 "About approval of the Instruction for inventory count of material values, calculations and other balance sheet items of budgetary institutions", registered in the Ministry of Justice of Ukraine on November 16, 1998 at No. 728/3168 (with changes).

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

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

promulgation of this order.

4. This order becomes effective since January 1, 2015.

5. To impose control over the implementation of this order on the deputy minister Fudashkin D. A.

Minister

A. Shlapak

Approved by the Order of the Ministry of Finance of Ukraine of September 2, 2014 No. 879

Regulations on inventory count of assets and liabilities

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