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Updates to accounting standards for the public sector

Friday, 26 December 2014 16:59

The Ministry of Finance informs that with the view of embedding the national standards for accounting till 2015, set out in the resolution of the Cabinet of Ministers of Ukraine passed on 16.01.2007, under No.34, as specified in Executive Order of the Ministry of Finance of Ukraine dd. 25.11.2014, under No.1163, On Approval of Amendments to Some Enactments of the MFU on Accounting, registered with the Ministry of Justice of Ukraine on 12.12.2014, under No. 1603/26380, which stipulate:

 121 Fixed Assets;

 122 Intangible Assets;

 123 Supplies;

 125 Change in Appraisal Value and Error Corrections;

 127 Impairment of Assets;

 128 Liabilities;

 130 Impact of Exchange Rate Fluctuations;

 132 Payments to Employees;

 133 Financial Investments.

   The chart of accounts of budget entities as specified in Resolution of the Ministry of Finance of Ukraine dd. July 26, 2013, under No.611, registered with the Ministry of  Justice of Ukraine on July 18, 2013, under No.1214/23746;

   The procedure for accounting of separate account assets and liabilities of budget institutions, approved by Executive Order of the Ministry of Finance of Ukraine dd. 02.04.2014, under No.372, registered with the Ministry of Justice of Ukraine on 16.04.2014, under No.426/25203 (as amended).

 101 Submission of Financial Statements;

 102 Consolidated Financial Statements;

 103 Financial Reporting per Segment;

 105 Financial Reporting in Hyperinflation;

 124 Income;

 126 Lease;

 129 Investments in Real Estate;

 131 Construction Agreements

 134 Financial Instruments;

 135 Expenses.

  provisions on accounting for intangible assets of budget institutions  and  provisions on accounting for financial investments of budget institutions, as enacted by Executive Order of the Ministry of Finance of Ukraine dd. 26.06.2013, under No.611, registered with the Ministry of Justice of Ukraine on 18.07.2013, under No.1214/23746 (as amended) and No.1215/23747, respectively;

   provisions on accounting for supplies of government entities, as enacted by Executive Order of the Ministry of Finance of Ukraine dd. 14.11.2013, under No. 947, registered with the Ministry of Justice of Ukraine on 05.12.2013, under No.2063/24595 (as amended);

   some norms of accounting procedure for assets and liabilities of budget institutions, as enacted by Executive Order of the Ministry of Finance of Ukraine dd.02.04.2014, under No.372, registered with the Ministry of Justice of Ukraine on 16.04.2014, under No.426/25203 (as amended).

В Украине предлагают ввести «драконовские» штрафы за выброс мусора вне урны. Я - …

Абсолютно «за»! Надо бы и уголовную ответственность ввести за такое - 53.5%
Поддерживаю идею, но штрафы должны быть вменяемыми - 27.1%
Против штрафов. Нарушителей надо наказывать уборкой улиц и сбором мусора - 18.1%
Против. Те, кто мусорят, все равно платить не будут - 0.6%
Пока не определился - 0.6%

Стоит ли разрешить в Украине двойное гражданство?

Да, это нормальная мировая практика - 48.4%
Нет, рано нам - 35.9%
Кому нужно, давно пользуются - 11.1%
Мне все равно - 3.6%