Unofficial transfer. (c) Soyuzpravoinform

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 28, 2016 No. 394

About modification of some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting

According to Article 56 of the Budget code of Ukraine and part two of article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" I order:

1. Paragraph two of subitem 3.2.3 of Item 3 of the Section II of the National provision (standard) of the financial accounting in public sector 121 "Fixed assets" approved by the order of the Ministry of Finance of Ukraine of October 12, 2010 No. 1202, registered in the Ministry of Justice of Ukraine on November 1, 2010 for No. 1017/18312 (with changes) to state in the following edition:

"Subjects of public sector rank as invaluable non-current tangible assets objects cost (without the value added tax) that does not exceed 6000 hryvnias and which term of use exceeds one year.".

2. In class 1 "Non-current assets" of the Section I "Balance sheet accounts" of appendix 1 to the Chart of accounts of financial accounting of budgetary institutions approved by the order of the Ministry of Finance of Ukraine of June 26, 2013 No. 611, registered in the Ministry of Justice of Ukraine on July 18, 2013 for No. 1214/23746 (with changes):

1) in account 10 "Fixed assets":

to state the paragraph of the forty eighth in the following edition:

"On sub-account 109 "Other fixed assets" the fixed assets which are not included in "Fixed assets" in other sub-accounts of account 10 are considered. Scenic and production means (scenery, furniture and detail, properties, theatrical and national suits, headdresses, linen, footwear, wigs, etc.) concern to them; educational movies, magnetic disks and tapes, cartridges and other fixed assets.";

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