{"id":4367,"date":"2025-01-21T09:12:43","date_gmt":"2025-01-21T07:12:43","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/01\/on-approval-of-amendments-to-the-standard-form-of-financial-reporting-no-5-ds-notes-to-annual-financial-statements\/"},"modified":"2025-01-21T09:12:43","modified_gmt":"2025-01-21T07:12:43","slug":"on-approval-of-amendments-to-the-standard-form-of-financial-reporting-no-5-ds-notes-to-annual-financial-statements","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/01\/on-approval-of-amendments-to-the-standard-form-of-financial-reporting-no-5-ds-notes-to-annual-financial-statements\/","title":{"rendered":"On Approval of Amendments to the Standard Form of Financial Reporting No. 5-ds &#8220;Notes to Annual Financial Statements&#8221;"},"content":{"rendered":"<p>Order Amending the Typical Form of Financial Reporting No. 5-ds &#8220;Notes to Annual Financial Statements&#8221; Used by Budget Funds Managers and State Target Funds for Submitting Annual Financial Statements. Structurally, the order consists of 4 points and an appendix with amendments to the reporting form. The order is adopted in implementation of the Budget Code of Ukraine and the Law of Ukraine &#8220;On Accounting and Financial Reporting in Ukraine&#8221;. Amendments are made to the form approved by the Ministry of Finance Order dated 29.11.2017 No. 977 (as amended on 27.11.2018). Key provisions:<\/p>\n<p>\u2022 The order comes into effect from January 1, 2026<br \/>\n\u2022 Control over implementation is assigned to the Deputy Minister<br \/>\n\u2022 The order is coordinated with the State Statistics Service of Ukraine<br \/>\n\u2022 Changes relate to the form of submitting notes to annual financial statements of budgetary institutions<\/p>\n<p><a href=\"https:\/\/zakon.rada.gov.ua\/go\/z1876-24\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Order Amending the Typical Form of Financial Reporting No. 5-ds &#8220;Notes to Annual Financial Statements&#8221; Used by Budget Funds Managers and State Target Funds for Submitting Annual Financial Statements. Structurally, the order consists of 4 points and an appendix with amendments to the reporting form. The order is adopted in implementation of the Budget Code&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"pmpro_default_level":"","footnotes":""},"categories":[15,45],"tags":[],"class_list":["post-4367","post","type-post","status-publish","format-standard","hentry","category-ukrainian-legislation-general-en","category-ukrainian-legislation-important","pmpro-has-access"],"acf":{"patreon-level":0},"_links":{"self":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/4367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/comments?post=4367"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/4367\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=4367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=4367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=4367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}