Cabinet of Ministers Regulations No. 318, Riga, 10 May 2005 (pr. No 28 13) amendments to the Cabinet of Ministers of 24 august 2004, the Regulation No rules on compulsory "728 applicable Latvian accounting standards and procedures for the preparation of the cash flow statement and statement of changes in equity" are Issued in accordance with the law "on accounting" in article 15, first subparagraph, the law "On the annual accounts of undertakings ' in article 4 second subparagraph," and the law on consolidated annual accounts, "the third subparagraph of article 14 to make a Cabinet of 24 august 2004, the Regulation No rules on compulsory" 728 applicable Latvian accounting standards and procedures What should the cash flow statement and statement of changes in equity "(Latvian journal, 2004, 136 no) the following amendments: 1. provisions supplementing with 2.3 and 2.4. subparagraph by the following:" 3. The Latvian accounting standard no. 3 "events after the balance sheet data of ma" (Latvian journal, 2004, nr. 201);
2.4. accounting standard no. 4 "accounting policies, accounting estimates may change and prior period errors" (Latvian journal, 2005, 25 no). "
2. To supplement the provisions of paragraph 5 by the following: "5. The provisions of paragraph 2.3 and 2.4 shall apply to the financial statements and the consolidated financial statements with period beginning in 2006."
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force with the 14 May 2005.