{"id":6579,"date":"2025-03-11T09:10:57","date_gmt":"2025-03-11T07:10:57","guid":{"rendered":"https:\/\/lexcovery.com\/2025\/03\/on-amendments-to-certain-national-accounting-standards\/"},"modified":"2025-03-11T09:10:57","modified_gmt":"2025-03-11T07:10:57","slug":"on-amendments-to-certain-national-accounting-standards","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2025\/03\/on-amendments-to-certain-national-accounting-standards\/","title":{"rendered":"On Amendments to Certain National Accounting Standards"},"content":{"rendered":"<p>Essence of Changes:<br \/>\nThe order introduces technical clarifications to two national accounting standards &#8211; NP(S)BO 25 &#8220;Simplified Financial Reporting&#8221; and NP(S)BO 1 &#8220;General Requirements for Financial Reporting&#8221;. The changes relate to the procedure for reflecting cost price in reporting and expanding the scope of regulation to include audit activities.<\/p>\n<p>Structure:<br \/>\nThe order consists of 5 points, which:<br \/>\n&#8211; Clarify the procedure for reflecting the cost of sold products in NP(S)BO 25<br \/>\n&#8211; Expand the scope of application of NP(S)BO 1 to include audit activities<br \/>\n&#8211; Determine the procedure for implementing changes<\/p>\n<p>Key Provisions:<br \/>\n1. The cost of sold products shall be determined in accordance with NP(S)BO 16 &#8220;Expenses&#8221;<br \/>\n2. Audit activities are added to the regulatory scope of NP(S)BO 1 alongside accounting<br \/>\n3. Changes take effect from the day of official publication of the order<\/p>\n<p><a href=\"https:\/\/zakon.rada.gov.ua\/go\/z0188-25\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Essence of Changes: The order introduces technical clarifications to two national accounting standards &#8211; NP(S)BO 25 &#8220;Simplified Financial Reporting&#8221; and NP(S)BO 1 &#8220;General Requirements for Financial Reporting&#8221;. The changes relate to the procedure for reflecting cost price in reporting and expanding the scope of regulation to include audit activities. Structure: The order consists of 5&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-6579","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\/6579","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=6579"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/6579\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=6579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=6579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=6579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}