of February 28, 2000 No. 419
About approval of the Procedure for accounts presentation
According to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" the Cabinet of Ministers of Ukraine decides:
1. Approve the Procedure for accounts presentation it (is applied).
2. No. 934 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 15.07.2026
3. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list it (is applied).
Prime Minister of Ukraine
V. Yushchenko
Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 28, 2000, No. 419
1. Action of this Procedure extends on all legal entities irrespective of form of business of housekeeping and pattern of ownership, and also to representative offices of foreign business entities (further - the companies) which shall keep financial accounting and submit the financial reporting according to the legislation.
2. The financial reporting moves to bodies which sphere of management the companies, to labor collectives according to their requirement, owners (founders) according to constituent documents, and also according to the legislation - to other bodies and users, in particular bodies of the state statistics treat.
The financial reporting and consolidated financial statements are constituted by national provisions (standards) of financial accounting or international accounting standards or national provisions (standards) of financial accounting in public sector according to the legislation.
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