of November 30, 2011 No. 1223
About modification of the Procedure for accounts presentation
The Cabinet of Ministers of Ukraine decides:
1. Bring in the Procedure for accounts presentation approved by the resolution of the Cabinet of Ministers of Ukraine of February 28, 2000 No. 419 (The Official Bulletin of Ukraine, 2000, No. 9, Art. 344; 2005, No. 1, Art. 14, No. 22, Art. 1203; 2006, No. 18, Art. 1345; 2009, No. 77, Art. 2614; 2010, No. 74, Art. 2623; 2011, No. 30, the Art. 1308, No. 71, the Art. 2684), changes which are applied.
2. This resolution becomes effective at the same time with entry into force by the subitem 3 of Item 1 of the Law of Ukraine of May 12, 2011 No. 3332-VI "About introduction of amendments to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine".
Prime Minister of Ukraine N. Azarov
Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 30, 2011 No. 1223
1. In Item 2:
1) to add Item after paragraph one with new paragraphs of such content:
"The financial reporting and consolidated financial statements are constituted by national provisions (standards) of financial accounting or international accounting standards according to the legislation.
The financial reporting and consolidated financial statements are constituted under International Financial Reporting Standards by public joint stock companies, banks, insurers since January 1, 2012, and also the companies which carry out economic activity by such types:
provision of financial services, except insurance and provision of pensions (group 64 KVED of recreation center 009:2010), and also non-state pension provision (group 65.3 KVED of recreation center 009:2010) - since January 1, 2013;
auxiliary activities in spheres of financial services and insurance (group 66 KVED of recreation center 009:2010) - since January 1, 2014.".
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