Regulations for auditing activities
Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method formElements::modify_elements() should not be called statically in /home/etulvwei/public_html/includes/global.fnc.php on line 546
Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method Forms::get_contact_us() should not be called statically in /home/etulvwei/public_html/includes/global.fnc.php on line 546
Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method news::get_news() should not be called statically in /home/etulvwei/public_html/includes/global.fnc.php on line 546
Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method news::get_last_news() should not be called statically in /home/etulvwei/public_html/includes/global.fnc.php on line 546
Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method pagesList::get_pages_list_for_404() should not be called statically in /home/etulvwei/public_html/includes/global.fnc.php on line 546
Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method relativeURL::images_and_link_URL() should not be called statically in /home/etulvwei/public_html/includes/global.fnc.php on line 546
When conducting audits and advising clients, we use a variety of laws, lawbooks, regulatory documents. Below are some of them.
National legislation:
- Constitution of Ukraine
- Tax Code
- Labor Code
- Civil Code
- Criminal Procedure Code
- Criminal Code
- Commercial Code
- The Law of Ukraine «On the National Depositary System and the Features of Electronic Circulation of Securities in Ukraine»
- The Law of Ukraine «On state regulation of the securities market in Ukraine»
- The Law of Ukraine «On the privatization of state property»
- The Law of Ukraine «On business societies»
- The Law of Ukraine «On securities and the stock exchange»
- The Law of Ukraine «On fee for compulsory state pension insurance»
National Thesis (Standards) of Accounting:
National Thesis (Standards) of Accounting – regulatory document approved by the Ministry of Finance of Ukraine, which determine the principles and methods of accounting and financial reporting, which does not contradict with international standards (IFRS). In Ukraine, as of February 1, 2012, 35 Thesis (Standards) of Accounting were approved:
- T(S)A 1 «General financial reporting requirements»
- T(S)A 2 «Consolidated financial statements»
- T(S)A 6 «Correction of errors and changes in financial statements»
- T(S)A 7 «Fixed assets»
- T(S)A 8 «Intangible assets»
- T(S)A 9 «Stocks»
- T(S)A 10 «Receivables»
- T(S)A 11 «Liabilities»
- T(S)A 12 «Financial investments»
- T(S)A 13 «Financial instruments»
- T(S)A 14 «Rent»
- T(S)A 15 «Income»
- T(S)A 16 «Expenses»
- T(S)A 17 «Income tax»
- T(S)A 18 «Construction contracts»
- T(S)A 19 «Association of enterprises»
- T(S)A 21 «The impact of changes in exchange rates»
- T(S)A 22 «Impact of inflation»
- T(S)A 23 «Related party disclosures»
- T(S)A 24 «Earnings per share»
- T(S)A 25 «Financial report of a small business entity»
- T(S)A 26 «Employee benefits»
- T(S)A 27 «Non-current assets held for sale and discontinued operations»
- T(S)A 28 «Decreased utility of assets»
- T(S)A 29 «Segment financial statements»
- T(S)A 30 «Biological assets»
- T(S)A 31 «Financial expenses»
- T(S)A 32 «Investment property»
- T(S)A 33 «The cost of exploration of mineral reserves»
- T(S)A 34 «Share based payment»
Other documents:
- Chart of accounts for the accounting of assets, capital, liabilities and business operations of enterprises and organizations
- Notes to the annual financial statements
- International Financial Reporting Standards as of 01.01.2012