The legal framework of the accounting activity of the Republic of Uzbekistan (basic standards)

In Uzbekistan, the accounting is regulated by the Law “On Accounting” and other supplementary acts. Accounting adjusted to the taxation law and as the methodological materials made “National Accounting Standards of the Republic of Uzbekistan”

In the table below you can download the basic regulations related to the accounting of the Republic of Uzbekistan (regulations are in russian):

Title of regulation Download
1. The law “On Accounting” of the Republic of Uzbekistan Word, pdf
2.
National Accounting Standards of the Republic of Uzbekistan (NAS № 21)
Word
3.
The conceptual framework for the preparation and presentation of financial statements
Word
4. NAS № 1 Accounting Policies and Financial Statements Word, pdf
5. NAS № 2 Revenues from core business Word, pdf
6. NAS № 3 Statement of Financial Performance Word
7. NAS № 4 Inventories Word
8. NAS № 5 Plant and equipment Word
9. NAS № 6 Accounting for Leases Word
10. NAS № 7 Intangible assets Word
11. NAS № 8 Consolidated financial statements and accounting for investments in subsidiaries Business Entities Word
12. NAS № 9 Statement of cash flows Word
13. NAS № 10 Accounting for government grants and disclosure of government assistance Word
14. NAS № 11 Expenses for research and development activities Word
15. NAS № 12 Accounting for financial investments Word
16. NAS № 14 Equity report Word
17. NAS № 15 Balance sheet Word
18. NAS №16 Contingencies and events occurring after the economic activity of the balance sheet date Word
19. NAS № 17 Construction contracts for capital construction Word
20. NAS № 19 Organization and carrying inventory Word
21. NAS № 20 On the order of the simplified accounting and reporting small businesses Word
22. NAS №21 Chart of accounts of financial and economic activities of economic entities and the instructions for its use Word
23. НСБУ № 22 Accounting for assets and liabilities denominated in foreign Word
24. NAS № 23 Formation of the financial statements at reorganization Word
25. NAS № 24 Accounting for borrowing costs Word
26. Regulations for completing the forms of financial statements Word
27. Balance Sheet – form № 1 Word
28. Profit and Loss Statement – form № 2 Word
29. The cash flow statement – form № 4 Word
30. Equity report – form № 5 Word

 

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