It is registered
Ministry of Justice of Ukraine
December 5, 2005
No. 1456/11736
of November 18, 2005 No. 790
About approval of the National provision (standard) of the financial accounting 30 "Biological assets"
According to article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" I order:
1. Approve the National provision (standard) of the financial accounting 30 "Biological assets" approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine it is applied.
2. To provide to management of methodology of financial accounting (Parkhomenko V. M.) submission of this order on state registration in the Ministry of Justice of Ukraine.
3. To department of ensuring activities of the Minister (foster service) (Marnenko I. I.) after state registration of this order to provide its publication in mass media.
4. The specified National provision (standard) 30 becomes effective since January 1, 2007.
5. To impose control over the implementation of this order on the deputy minister of Reguretsky V. V.
Minister
V. M. Pinzenyk
Approved by the Order of the Ministry of Finance of Ukraine of November 18, 2005 No. 790
General provisions
1. This National provision (standard) 30 determines the methodological principles of forming in financial accounting of information on biological assets and about the additional biological assets received in the course of their biological transformations and agricultural products during harvesting and disclosure of information on them in the financial reporting.
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