The Ministry of Finance released preliminary information on the draft of Ministry of Finance Measures No. MF/010704/2020-74 amending Ministry of Finance Measures No. MF/23377/2014-74 dated 3 December 2014. This draft specifies the details of individual financial statements and the scope of data from the individual financial statements for publication for the purposes of large accounting entities and entities of public interest.
“The goal of this draft amendment of the measures is to add additional notes to the financial statements for large accounting entities and entities of public interest to include details as to an overview of their liabilities and past-due receivables, details as to state aid, subsidies and support provided in connection with legislation adopted in accordance with the declaration of a state of emergency under special regulations and in connection with the requirement to provide transparent data and details in the financial statements.”