Ministry of Finance Decree №574 of 03.06.2013
Order № 574 of 06.03.2013 of the Finance Ministry amends the Regulation on documentation of the accounting records (Regulation № 88). Order registered with the Ministry of Justice of Ukraine on 25.06.2013 under No. 1057/23589 enters into force on the day of its official publication.
Major changes affect p. 2.15 and p. 2.16. Now mandatory verification of primary documents (within their jurisdiction) is the responsibility of employees that keep accounting records. In case of non-compliance of primary accounting documents with the legislation, such documents, together with written justification, should be referred to managers. Before the manager's written decision such documents will not be accepted for execution.
