As of September 30 the Law of Ukraine «On Electronic Commerce» has come into forth. The Law introduced changes into article 9 of the Law of Ukraine «On Accounting and Financial Statements» regarding the signing of accounting source documents.
From now on the accounting source documents may be signed not only by one’s own hand, but also with an equivalent of a handwritten signature.
In other words the signature replicated with the help of facsimile is appeared to be an applicable requisite which may be used for accounting source documents.
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