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Ministry of Justice of Ukraine
November 23, 2023
No. 2021/41077
of November 6, 2023 No. 616
About modification of 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" 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. In the order of the Ministry of Finance of Ukraine of November 29, 2000 No. 302 "About Notes to the annual financial reporting", registered in the Ministry of Justice of Ukraine on December 11, 2000 at No. 904/5125:
in Item 2:
exclude paragraph two.
With respect thereto to consider paragraphs of the third or eighth paragraphs the second or seventh respectively;
the fifth to exclude the paragraph.
With respect thereto to consider paragraphs of the sixth, seventh paragraphs the fifth, sixth respectively;
to exclude the paragraph of the sixth;
in Item 7 of the word "the companies which keep the simplified financial accounting of the income and expenses according to the tax legislation," to exclude.
2. In Item 2 of the order of the Ministry of Finance of Ukraine of April 19, 2001 No. 186 "About approval of the simplified Chart of accounts of financial accounting", the word registered in the Ministry of Justice of Ukraine on May 05, 2001 at No. 389/5580, "the companies keeping the simplified financial accounting of the income and expenses according to the tax legislation" to exclude.
3. Approve Changes in some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting which are attached
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