ARTICLE · 17 NOVEMBER 2017

Kyiv Tax Newsletter

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The President of Ukraine signed the Law "On Introduction of Amendments into the Law of Ukraine ‘On Accounting and Financial Statements in Ukraine' in Connection with the Improvement of Certain Provisions."

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The President of Ukraine signed the Law "On Introduction of Amendments into the Law of Ukraine 'On Accounting and Financial Statements in Ukraine' in Connection with the Improvement of Certain Provisions."

Implementation of the provisions set out in the Law will result in enhanced quality of the financial statements in Ukraine and will ensure the performance of Ukraine's obligations pursuant to the Ukraine–European Union Association Agreement (Directive 2013/34/EU, dated 26 June 2013 On Annual Financial Statements, Consolidated Financial Statements and Reports of Certain Types of Companies, Related Thereto).

Main legal developments:

Wider definitions are introduced for generally applied terms in compliance with EU laws, in particular:

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