of November 24, 2004 No. 141
About approval of the Instruction about procedure for filling with business entities of forms of the quarter and annual accounting (financial) accounts constituted according to IFRS
1. Approve the Instruction "About procedure for filling with business entities of forms of the quarter and annual accounting (financial) accounts constituted according to IFRS" (appendix 1).
2. To management of Methodology of financial accounting, reporting and audit (R. Kurbonov) to place the order for production of the specified instruction and to provide with it the business entities transferring system of financial accounting to IFRS.
Minister Nazhmiddinov S. M.
to the Order of the Ministry of Finance of the Republic of Tajikistan of November 24, 2004 No. 141
This Instruction determines procedure for creation and submission of quarter and annual accounting (financial) accounts, and also relation by these questions of the companies, organizations, organizations, being legal entities by the legislation of the Republic of Tajikistan for internal and external users of accounting (financial) information. The accounting (financial) records of general purpose provide information on financial position, financial results of activities and cash flow of the subject useful to wide range of users in case of adoption of economic decisions.
This Instruction is constituted for the subjects which passed to the new Chart of accounts of financial accounting of financial and economic activities of business entities constituted according to IFRS, the Ministry of Finance of the Republic of Tajikistan approved by the order of 5.03.04 No. 28. (It is registered in the Ministry of Justice of the Republic of Tajikistan 31.03.04g. (No. code 114)).
The essence of new approaches of financial accounting is that on the basis of international accounting standards and accounting rules subjects independently develop accounting policy, the most suitable for them which in the best way will be able to reflect financial position and results of transaction. Being guided by the legislation of the Republic of Tajikistan, by regulatory legal acts in the field of financial accounting, subjects for implementation of statement of financial accounting are granted the right to independently create the accounting policy, proceeding from structure, industry accessory and other features of activities.
The accounting (financial) records shall include the data necessary for forming of fair and complete idea of financial position, financial results of activities of the subject and changes in its financial position and cash flow. If insufficiency of data for forming of complete idea of financial position of the subject, financial results of its activities comes to light, then the subject includes the corresponding additional indicators and explanations in accounting (financial) records, for ensuring objective representation and application of IFRS.
PURPOSE AND PRINCIPLES OF ACCOUNTING (FINANCIAL) RECORDS
The purpose of accounting (financial) records consists in submission of information on financial position, results of activities, and changes in financial position of the subject useful to wide range of users.
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