ORDER OF THE MINISTER OF ECONOMY AND FINANCE OF THE REPUBLIC OF UZBEKISTAN

of June 14, 2024 No. 130

About approval of the National accounting standard of the Republic of Uzbekistan (NSBU No. 1) "Provision of the financial reporting and accounting policy"

According to the Law of the Republic of Uzbekistan "About financial accounting" I order:

1. Approve the National accounting standard of the Republic of Uzbekistan (NSBU No. 1) "Provision of the financial reporting and accounting policy" according to appendix No. 1*.

* Appendices No. 1 are given in Uzbek.

2. Recognize invalid some departmental regulatory legal acts according to appendix No. 2.

3. This order becomes effective since January 1, 2025.

Appendix № 2

to the Order of the Minister of Economy and Finance of the Republic of Uzbekistan of June 14, 2024 No. 130

The list of the departmental regulatory legal acts recognized invalid

1. National accounting standard of the Republic of Uzbekistan (NSBU No. 1) "Accounting policy and the financial reporting" approved by the Ministry of Finance of the Republic of Uzbekistan of July 26, 1998 No. 17-17/86 (reg. No. 474 from 14 August, 1998).

2. The order of the Minister of Finance of the Republic of Uzbekistan of September 18, 2012 No. 71 "About modification of the National accounting standard of the Republic of Uzbekistan (NSBU No. 1) "Accounting policy and the financial reporting" (reg. No. 474-1 of October 5, 2012) (Collection of the legislation of the Republic of Uzbekistan, 2012, No. 40, the Art. 473).

3. National accounting standard of the Republic of Uzbekistan (NSBU No. 3) the "Report on financial results" approved by the Ministry of Finance of the Republic of Uzbekistan of August 25, 1998 No. 43 (reg. No. 484 of August 26, 1998).

4. The order of the Minister of Finance of the Republic of Uzbekistan of March 12, 2003 No. 45 "About approval of the National accounting standard of the Republic of Uzbekistan (NSBU No. 15) "Balance sheet" (reg. No. 1226 of March 20, 2003) (The bulletin of regulations of the ministries, state committees and departments of the Republic of Uzbekistan, 2003, No. 5-6).

5. The order of the Minister of Finance of the Republic of Uzbekistan of June 14, 2017 No. 79 "About introduction of amendments to the order "About approval of the National accounting standard of the Republic of Uzbekistan (NSBU No. 15) "Balance sheet" (reg. No. 1226-1 of June 16, 2017) (Collection of the legislation of the Republic of Uzbekistan, 2017, No. 24, the Art. 519).

6. The order of the Minister of Finance of the Republic of Uzbekistan of March 1, 2004 No. 36 "About approval of the National accounting standard of the Republic of Uzbekistan (NSBU No. 14) "The report on equity" (reg. No. 1335 of April 7, 2004) (Collection of the legislation of the Republic of Uzbekistan, 2004, No. 14, the Art. 174).

7. The order of the Minister of Finance of the Republic of Uzbekistan of June 13, 2017 No. 76 "About introduction of amendments to the order "About approval of the National accounting standard of the Republic of Uzbekistan (NSBU No. 14) "The report on equity" (reg. No. 1335-1 of June 16, 2017) (Collection of the legislation of the Republic of Uzbekistan, 2017, No. 24, the Art. 517);

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