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The document ceased to be valid since  January 1, 2015 according to Item 2 of the Order of the Ministry of Finance of Ukraine of  September 2, 2014 No. 879

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Ministry of Justice of Ukraine

August 26, 1994

No. 202/412


of August 11, 1994 No. 69

About the instruction for inventory count of fixed assets, intangible assets, inventory items, money and documents and calculations

(as amended on 19-12-2014)

According to the Regulations on the organization of financial accounting and the reporting in Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of April 3, 1993 No. 250, I ORDER:

Approve the Instruction for inventory count of fixed assets, intangible assets, inventory items, money and documents and calculations it (is applied).

Deputy minister

M. O. Goncharuk


Approved by the Order of the Ministry of Finance of Ukraine of August 11, 1994 No. 69

Instruction for inventory count of fixed assets, intangible assets, inventory items, money and documents and calculations

1. The law of Ukraine "About financial accounting and the financial reporting in Ukraine", for confirmation of correctness and accuracy of the data of financial accounting and the reporting, provides carrying out by the companies, their associations and the self-supporting organizations (further the company) irrespective of patterns of ownership of inventory count of property, means and obligations.

2. Responsibility for the organization of inventory count is born by the director who shall create necessary conditions for its carrying out in short time, determines this object, quantity and terms of carrying out inventory count, except cases when carrying out inventory count is obligatory.

3. Carrying out inventory count is obligatory:

a) in case of cession of property of the state company in lease, privatization of property of the state company, transformation of the state company to joint-stock company, and also in other cases, stipulated by the legislation;

b) before creation of annual accounting records, except property, values, means and obligations which inventory count was carried out not earlier than October 1 of accounting year. Inventory count of buildings, constructions and other immovable objects of fixed assets can be carried out once three years, and library stocks - according to the decision of the director once in five years or annually with embracing by inventory count at least 20 percent of units of library stock with obligatory completion of the begun inventory count of this property in structural division (at the responsible person) within thirty days;

c) when changing responsible persons (on the date of reception-transmission of cases);

d) in case of establishment of the facts of plunders or abuses, spoil of values (on the date of establishment of such facts);

e) according to the judgment or based on properly processed document of body which according to the law has the right to require carrying out such inventory count. In these cases inventory count shall begin in time, specified in properly processed document of the specified bodies, but not earlier than day of receipt of the relevant document by the company;

e) in case of technogenic accidents, the fire and natural disaster (per day after the termination of the phenomena);


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