Ministry of Finance published a draft law «On approval of changes to some normative legal acts on the assets and liabilities recognition.»
By this project it is foreseen that enterprises that are on the temporarily occupied territory and on the territory of the Antiterrorist operation (ATO), make up an inventory in cases, obligatory for its implementation, when it will be assure safe and unhindered access by the authorized individual to assets, primary documents and accounting registers in which reflected liabilities and equity of these enterprises.
Such enterprises are obliged to make up an inventory as on the 1st day of the month, which comes after a month in which were disappeared obstacles of access and reflect the results in the accounting records in accordance with the reporting period. These changes are planning to include to the new Regulation about the inventory of assets and liabilities, approved by law of the Ministry of Finance from 02.09.2014, ¹ 879, which comes into force on the 1st of January 2015. |
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