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2. Polozhennia (standart) bukhhalterskoho obliku 16 “Vytraty” : Nakaz Ministerstva finansiv Ukrainy vid 31.12.1999 r. No. 318 [Provisions (standard) of accounting 16 “Costs”]. Available at: http://www.rada.gov.ua (accessed: 15.05.2020).
3. Instructions on applying the Chart of Accounts for assets, capital, liabilities and business operations of enterprises and organizations: approved by the Ministry of Finance of Ukraine, no. 291, from 30 November, 1999, Parliament of Ukraine. Аvailable at: http://zakon.rada.gov.ua (accessed: 10.05.2020).
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