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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 13, 2023 No. 189

About modification of the National provision (standard) of financial accounting in public sector 102nd "Consolidated financial statements"

According to Article 56 of Chapter 10 of the Section II of the Budget code of Ukraine, part two of Article 6 of the Section II of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Registered in the Ministry of Justice of Ukraine on January 20, 2011 at No. 87/18825, to add Item 5 of the Section III of the National provision (standard) of the financial accounting in public sector 102nd "Consolidated financial statements" approved by the order of the Ministry of Finance of Ukraine of December 24, 2010 No. 1629, with new paragraphs of the following content:

"In case of non-presentation on reporting date of consolidated financial statements by the controlling subjects of public sector being in the territory of the area of carrying out military (fighting) operations or being in temporary occupation, environment (blocking), the Treasury to general consolidated financial statements includes the corresponding indicators of consolidated financial statements of such controlling subjects of public sector which were submitted by them according to the legislation for the previous accounting period, in particular:

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