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Ministry of Justice of Ukraine

March 21, 2017

No. 384/30252

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of February 28, 2017 No. 307

About approval of the Procedure for filling of forms of the financial reporting in public sector and Changes in the National provision (standard) of financial accounting in public sector 101 "Accounts presentations"

(as amended on 25-05-2021)

According to Article 56 of the Budget code of Ukraine, article 6 of 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 the Procedure for filling of forms of the financial reporting in public sector which is applied.

2. Approve Changes in the National provision (standard) of financial accounting in public sector 101 "Accounts presentations" approved by the order of the Ministry of Finance of Ukraine of December 28, 2009 No. 1541, registered in the Ministry of Justice of Ukraine on January 28, 2010 on No. 103/17398 (in edition of the order of the Ministry of Finance of Ukraine of December 24, 2010 No. 1629) which are applied.

3. 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.

4. This order becomes effective from the date of its official publication.

5. I reserve control of execution of this order.

Minister

A. Danilyuk

Approved by the Order of the Ministry of Finance of Ukraine of February 28, 2017, No. 307

Procedure for filling of forms of the financial reporting in public sector

I. General provisions

1. This Procedure determines procedure for disclosure of information on financial statement line items by managers of budgetary funds, the Public treasurer service of Ukraine and the state trust funds (further - subjects of public sector).

2. The type and structure of financial statement line items are determined by the National provision (standard) of financial accounting in public sector 101 "Accounts presentations" approved by the order of the Ministry of Finance of Ukraine of December 28, 2009 No. 1541, registered in the Ministry of Justice of Ukraine on January 28, 2010 for No. 103/17398 (in edition of the order of the Ministry of Finance of Ukraine of December 24, 2010 No. 1629).

3. The terms used in this Procedure are applied in the values given in national provisions (standards) of financial accounting in public sector.

4. The financial reporting shall contain information on all the performed economic activities which are reflected in financial accounting.

5. The procedure and terms of accounts presentation are determined according to the Procedure for accounts presentation approved by the resolution of the Cabinet of Ministers of Ukraine of February 28, 2000 No. 419.

The procedure and terms of accounts presentation about accomplishment state and local budgets are determined by the Budget code of Ukraine.

The financial reporting is submitted subjects of public sector to bodies of Treasury for the schedules established by them within the terms determined by regulatory legal acts.

The controlling subjects of public sector approve terms of accounts presentation by the subjects of public sector who are under their control, sufficient for accounts presentation in bodies of Treasury.

6. Forms of the financial reporting are filled on all provided indicators of columns and lines. In lines of forms of the financial reporting where these indicators are not specified, the crossed out section is put. Additional lines in forms of the financial reporting (except notes to the annual financial reporting) are forbidden to be entered.

7. The accounting period for creation of interim financial statements covers the corresponding period (the I quarter, the first half of the year, nine months), begins on January 01 and comes to an end in the last day of the accounting period.

The accounting period for creation of the annual financial reporting is the budget period constituting one calendar year which begins on January 1 every year and comes to an end on December 31 the same year if other period in the cases determined by the legislation is not determined.

8. The subjects of public sector created during the accounting period constitute the financial reporting and give to the controlling subjects of public sector and bodies of Treasury for the place of servicing in the procedure established by the legislation. In the financial reporting of such subjects of public sector remaining balance for the same period of previous year is not specified the beginning of the accounting period and indicators.

Subjects of public sector which are liquidated or stopped the activities by reorganization during the accounting period, including in connection with change of the budget from which expenses on their content were performed, constitute the financial reporting in volume of annual and give to subject of public sector under which control they were, and to bodies of Treasury for the place of servicing. In the financial reporting of such subjects of public sector remaining balance by the end of the reporting period is not specified.

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