It is registered
Ministry of Justice
Republic of Uzbekistan
On January 24, 2000 No. 879
Approved by the Ministry of Finance of the Republic of Uzbekistan of November 23, 1999, No. 87
1.1. The "About Procedure for the Simplified Accounting and Creation of the Reporting by Small Business Entities" standard is developed according to article 5 of the Law of the Republic of Uzbekistan "About financial accounting".
1.2. This Standard is effective along with the commonly accepted accounting rules and the reporting determined by the Law of the Republic of Uzbekistan "About financial accounting".
1.3. The option of procedure for the simplified conducting financial accounting is granted to small business entities on voluntary basis.
1.4. According to the Law of the Republic of Uzbekistan "About financial accounting" responsibility for the organization of financial accounting is conferred on his head. At the same time the head of business entity has the right:
- create service of accounts department under the leadership of the chief accountant or use services of the accountant involved on contractual conditions;
- to independently keep financial accounting.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid since August 19, 2013 according to the Order of the Minister of Finance of the Republic of Uzbekistan of July 16, 2013 No. 70 "About approval of the National accounting standard (No. NSBU 20) "The simplified procedure for conducting financial accounting by small business entities"