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ID:33190955
大小:112.00 KB
页数:4页
时间:2019-02-21
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1、LEGALALERT20June2011LATESTCHANGESINUKRAINIANCORPORATELAWRecentlyUkrainiancorporatelawunderwentnumerousamendments,inparticular:·introductionofInternationalFinancialReportingStandards(“IFRS”)inUkraine·increaseofthemaximumnumberofparticipantsinalimitedliabilitycompany·abolitionoftheincorporation
2、certificate·enablingofregistrationoflegalentitiesonthebasisofamodelcharter·simplificationoftheprocedureforthecommencementofbusiness·amendmentstothesecuritieslegislation.Belowyouwillfindashortoverviewofthesechanges.UkraineAuthorizesIFRSOn7June2011thePresidentapprovedtheLawofUkraine“OnAmendment
3、stotheLawofUkraine“OntheAccountingandFinancialReportinginUkraine”,adoptedon12May2011.TheLawprovidesforthetransitionoffinancialmarketparticipantstotheIFRS.InaccordancewiththeLaw,publicjointstockcompanies,banks,insurancecompanies,aswellascompaniesinvolvedintypesofbusinessdeterminedinthelistappr
4、ovedbytheCabinetofMinistersofUkraine,havetopreparetheirfinancials,aswellasconsolidatedaccountsbasedontheIFRSstartingfrom1January2012.OthercompaniesmayvoluntarilyapplyIFRS.Furthermore,asof1January2012participantsoffinancialmarketwillbeunderanobligationtoissuetheirannualaccounts,aswellasconsoli
5、datedaccountsalongwithanauditor’sreportby30Aprilfollowingthereportingperiod.Thisrequirementwillapplytothepublicjointstockcompanies,issuersofmortgage-backedbonds,mortgagecertificates,corporatebondsandcertificatesofrealestateinvestmentfunds,aswellasstockmarketprofessionals,banks,insurancecompan
6、iesandotherfinancialinstitutions.Suchissuancemustbemadebyplacementontheirownweb-pagesandpublicationinperiodicalornon-periodicaleditions.MaximumNumberofLLC’sParticipantstoIncreaseOn8June2011thePresidentapprovedtheLawofUkraine“OnAmendmentstoCertainLawsofUkraine(inRelationtotheNumberofParticipan
7、tsinaLimitedLiabilityCompany)”,adoptedon12May2011.TheLawprovidesforanincreaseofthemaximumnumberofparticipantsinalimitedliabilitycompanyfrom10to100.LimitedliabilitycompaniesareobligedtobringtheirchartersincompliancewiththerequirementsoftheLawi
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