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Ministry of Justice of Ukraine

March 15, 2000

No. 161/4382

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of February 25, 2000 No. 39

About approval of the National provision (standard) of financial accounting 25 "The simplified financial reporting"

(as amended on 29-09-2020)

In pursuance of article 11 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" PRIKAZYVAYU:

1. Approve the National provision (standard) of financial accounting 25 "The simplified financial reporting" (further - the National provision (standard) 25) which is applied.

2. 25 to apply national provision (standard) to creation of the financial reporting, since the first quarter 2000. Determine that in forms of the Financial statement indicators for the same period of 1999 can not go.

3. Item 3 ceased to be valid

4. Declare invalid the order of the Ministry of Finance of Ukraine of August 18, 1995 No. 139 "About approval of amount and forms of the annual accounting report of the company and the Instruction about procedure for their filling", No. 321/857, registered in the Ministry of Justice of Ukraine on September 1, 1995 with changes and amendments.

Deputy minister

A. V. Litvin

 

Approved by the Order of the Ministry of Finance of Ukraine of February 25, 2000 No. 39

National provision (standard) of financial accounting 25 "The simplified financial reporting"

I. General provisions

1. This National provision (standard) establishes content and form of the Financial reporting of small enterprise as a part of Balance (No. form the 1st) and the Report on financial results (No. form the 2nd) and procedure for its filling, and also content and form of the Financial reporting of the microcompany as a part of Balance (ms form No. 1) and the Report on financial results (form No. 2 of ms) and procedure for its filling. Indicators of these reports are given in thousands of hryvnias with one decimal sign.

2. Regulations of this National provision (standard) are applied by the microcompanies, small enterprises, not entrepreneurial societies, representative offices of foreign business entities and the companies which keep the simplified financial accounting of the income and expenses according to the tax legislation (except the companies which according to the legislation constitute the financial reporting under International Financial Reporting Standards) (further - the companies), in particular:

1) for creation of the Financial reporting of small enterprise:

small enterprises - legal entities who are recognized as those according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" (except those to which according to the tax legislation permission to conducting simplified accounting of the income and expenses is provided);

representative offices of foreign business entities;

2) for creation of the Financial reporting of the microcompany:

the microcompanies - legal entities who are recognized as those according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine";

the companies which keep the simplified financial accounting of the income and expenses according to the tax legislation;

not entrepreneurial societies.

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