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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 23, 2025 No. 29

About modification of some national provisions (standards) of financial accounting

According to article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", 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. Subitem 2.3 of Item 2 of the Section III of the National provision (standard) of financial accounting 25 "The simplified financial reporting", the Ministry of Finance of Ukraine approved by the order of February 25, 2000 No. 39, registered in the Ministry of Justice of Ukraine on March 15, 2000 at No. 161/4382 (in edition of the order of the Ministry of Finance of Ukraine from January 24, 2011 No. 25), to state in the following edition:

"2.3. Production cost of sales (works, services) and/or the cost of the realized goods determined according to the National provision (standard) of the financial accounting 16 "Expenses" approved by the order of the Ministry of Finance of Ukraine of December 31, 1999 No. 318, registered in the Ministry of Justice of Ukraine on January 19, 2000 at No. 27/4248 is given in the article "Cost of Sales (Goods, Works, Services)".".

2. The twenty first Item 3 of the Section I of the National provision (standard) of the financial accounting 1 "General requirements to the financial reporting" approved by the order of the Ministry of Finance of Ukraine of February 07, 2013 No. 73, registered in the Ministry of Justice of Ukraine on February 28, 2013 at No. 336/22868, after words to "the sphere of financial accounting" to add the paragraph with the words "and audit".

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