It is registered
Ministry of Justice of Ukraine
October 7, 2016
of September 13, 2016 No. 818
About approval of standard forms on accounting and write-off of fixed assets by subjects of public sector and procedure for their creation
According to Article 56 of the Budget code of Ukraine, the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", I order to 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,:
1. Approve enclosed:
Procedure for creation of standard forms on accounting and write-off of fixed assets by subjects of public sector;
Act of commissioning of fixed assets;
Delivery-acceptance certificate of fixed assets;
Act of internal transfer of fixed assets;
The deed of conveyance on repair, reconstruction and upgrade of fixed assets;
The acceptance act of the repaired, reconstructed and modernized fixed assets;
Act of write-off of fixed assets (partial liquidation);
Act of write-off of group of fixed assets;
The act of write-off of the withdrawn documents from library stock;
Inventory accounting card of fixed asset object;
Inventory card of group fixed asset accounting;
Inventory accounting card of animal and long-term plantings;
Calculation of fixed asset depreciation (except other non-current tangible assets);
Calculation of depreciation of other non-current tangible assets;
Act of revaluation of fixed assets.
2. To department of tax, customs policy and methodology of financial accounting (Romaniuk Yu. P.) to provide in accordance with the established procedure:
provision of this order on state registration in the Ministry of Justice of Ukraine;
promulgation of this order.
3. This order becomes effective from the date of its official publication.
4. To impose control of execution of this order on the deputy minister - the chief of staff of Kapinus E. V.
Approved by the Order of the Ministry of Finance of Ukraine of September 13, 2016, No. 818
1. This Procedure is applied in case of creation of standard forms on accounting and write-off of fixed assets by managers of budgetary funds, the Public treasurer service of Ukraine and funds of obligatory national social and pension insurance (further - subjects of public sector).
2. Terms in this Procedure are applied in the values determined by the Budget code of Ukraine, the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", national provisions (standards) of financial accounting in public sector.
3. Subjects of public sector according to industry features can develop own forms for registration of economic activities on receipt, movements and disposals of fixed assets which shall contain the obligatory details determined by the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and this Procedure and to approve them in the administrative document on the organization of financial accounting.
4. In case of need subjects of public sector can keep "The inventory of inventory cards on fixed asset accounting" and "The inventory list of fixed assets" which are constituted in any form.
5. For reflection of the transactions connected with reduction or recovery of usefulness of fixed assets, the commission appointed by the order (order) of the head of the subject of public sector draws up statements which shall contain the obligatory details determined by the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" and affirm the head of the subject of public sector.
6. Standard forms on accounting and write-off of fixed assets can be applied by the legal entities created according to the legislation of Ukraine irrespective of their forms of business and patterns of ownership, and also representative offices of foreign business entities.
1. The act of commissioning of fixed assets is applied to registration of economic activities on transfer of the subjects to incomplete capital investments into structure of the fixed assets acquired, created (made) and also to commissioning gratuitously of the received fixed assets.
2. Information on fixed assets is entered in the act with indication of the name of object, accession (nomenclature) number, original and residual cost, useful life, year of release (construction), passport number, the short characteristic of object and other data. In the statement which is drawn up the depreciation amount is specified the fixed asset object which was in operation. In the absence of data in the corresponding graphs the crossed out section is put down.
Information on the detail "Results of Testing of Object(s)" is provided if such procedure is provided by regulatory legal acts, technical documentation and so forth.
3. The act can be applied to registration of commissioning of group of the fixed assets having the same appointment, identical technical characteristics and cost. Fixed assets concerning which group account is kept are brought in the act with indication of quantity.
4. The statement is drawn up in one copy by the commission appointed by the order (order) of the head of the subject of public sector.
The act affirms the head of the subject of public sector. After registration the act together with the technical documentation concerning fixed assets is transferred to accounting service.
After verification of the act on form and content the accounting service transfers information to accounting registers about what the mark becomes.
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