On April 11, 2017, the Ministry of Finance approved the Order No. 427 (registered in the Ministry of Justice on May 4, 2017), which amends the Provision on the Documentary Provision of Records in the Accounting. In particular, in the document "there were the following additions and clarifications:

 

1) The effect of this Provision is now extended to another accounting based on accounting data.

 

2) The term "primary documents" is defined in more detail - documents written in electronic form, which contain information about (previously - fixing and confirming) business transactions, including orders and permissions of the administration (owner) for their execution.

 

3) The basis for the accounting of business transactions is the primary documents (in accordance with the provisions of 2.2).

 

4) The place of conducting of the document and the electronic signature is excluded from the mandatory requisites of the primary documents.

 

5) Records in primary documents and accounting registers are carried out only with dark ink, paste of ballpoint pens, electronic means of information processing (formerly - typewriters, printers, mechanization equipment), and other means that are capable of storing these records during the prescribed period of document storage and to prevent unauthorized and imperceptible fixes.

 

6) The head of the enterprise, institution must record all the facts of conducting business operations that were carried out in the primary documents and perform all the departments, services and employees of the lawful requirements of the chief accountant or the person who is responsible for accounting of the enterprise regarding the order of registration and submission for registration information and documents.

 

7) In the month of the receipt from the counterparty of the original document on the economic transaction, the information that was transferred to the accounting registers of accounting in the previous reporting periods in accordance with the internal primary document (act), the information on such economic transfer is transferred to the accounting registers of accounting for the reporting period operation. At the same time, its volume is indicated by adjusting the amount of the difference between the valuation of such an economic transaction by the internal primary document (act) and the original document received from the counterparty.

 


8) If the rules of the document circulation of the company provides for the possibility of displaying an economic transaction in respect of which, at the time of completion of the registration of registry bills for the reporting period from the counterparty within the timeframe established by law, received the original document, the basis for the transfer of information on such a business transaction to the accounting registers of accounting is an appropriately executed internal primary document (act) drawn up by an official responsible for accepting and releasing commodity-material values and services. The economic transactions, indicated in the internal primary document (act), are evaluated in the order determined by the NP (C) BO or IFRS.

 

9) Mistakes in the primary documents, accounting registers and reporting, created manually, are corrected by the method of "red reverse", additional bookkeeping or correctional method.

 

10) The control over compliance by the executors of the schedule of document circulation at the enterprise, carried out by the chief accountant or the person entrusted with the accounting of the enterprise, the requirements of which in relation to the order of submission to the place of processing of the necessary documents and information are mandatory for all divisions and services of the enterprise.

 

The provision on documentary maintenance of records in accounting will come into force from the day of its official publication in the Official Gazette of Ukraine No. 41 (05/26/2017). From now on, accounting is brought into compliance with the current legislation, the amendments to which are approved.

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