ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 30, 2014 No. 987

About modification of the Regulations on documentary ensuring records in financial accounting and recognition voided orders of the Ministry of Finance of Ukraine of May 16, 1996 No. 99 and of March 24, 2000 No. 61

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

1. Add Item 2.5 of Chapter 2 of the Regulations on documentary ensuring records in financial accounting approved by the order of the Ministry of Finance of Ukraine of May 24, 1995 No. 88, registered in the Ministry of Justice of Ukraine on June 5, 1995 at No. 168/704 (with changes), the new paragraph of the following content:

"Powers on implementation of economic activity of person, for the benefit of the legal entity or the physical person - the entrepreneur receives fixed assets, inventories, intangible assets, cash documents, securities and other inventory items under the agreement, prove to be true according to the legislation. Such powers can be confirmed, in particular, with the written agreement, the power of attorney, the act of body of the legal entity and so forth.".

2. Recognize invalid orders of the Ministry of Finance of Ukraine:

of May 16, 1996 No. 99 "About approval of the Instruction about order of registration of the issued, returned and used warrants for receipt of values", registered in the Ministry of Justice of Ukraine on June 12, 1996 for No. 293/1318 (with changes);

of March 24, 2000 No. 61 "About approval of the Procedure for conducting the consolidated financial accounting by industrial financial groups", registered in the Ministry of Justice of Ukraine on April 11, 2000 for No. 222/4443 (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:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info