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

of November 14, 2024 No. 191

About approval of the National accounting standard of the Republic of Uzbekistan (NSBU No. 21) "Chart of accounts of financial accounting of business entities and instruction for its application"

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. 21) "The chart of accounts of financial accounting of business entities and the Instruction for its application" according to appendix No. 1*.

* Appendix No. 1 is 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 No. 2

to the Order of the Minister of Economy and Finance of the Republic of Uzbekistan of November 14, 2024 No. 191

The list of the departmental regulatory legal acts recognized invalid

2. The order of the Minister of Finance of the Republic of Uzbekistan of October 28, 2003 No. 122 "About modification and amendments in the National accounting standard of the Republic of Uzbekistan (NSBU No. 21) "The chart of accounts of financial accounting of financial and economic activities of business entities and the instruction for its application" (reg. No. 1181-1 of November 12, 2003) (The bulletin of regulations of the ministries, state committees and departments of the Republic of Uzbekistan, 2003, No. 21-22).

3. The order of the Minister of Finance of the Republic of Uzbekistan of April 28, 2009 No. 46 "About modification and amendments in the National accounting standard of the Republic of Uzbekistan (NSBU No. 21) "The chart of accounts of financial accounting of financial and economic activities of business entities and the Instruction for its application" (reg. No. 1181-2 of May 25, 2009) (Collection of the legislation of the Republic of Uzbekistan, 2009, No. 22, the Art. 261).

4. The order of the Minister of Finance of the Republic of Uzbekistan of April 28, 2017 No. 47 "About modification and amendments in the National accounting standard of the Republic of Uzbekistan (NSBU No. 21) "The chart of accounts of financial accounting of financial and economic activities of business entities and the Instruction for its application" (reg. No. 1181-3 of May 30, 2017) (Collection of the legislation of the Republic of Uzbekistan, 2017, No. 22, the Art. 435).

5. The order of the Minister of Finance of the Republic of Uzbekistan of October 23, 2017 No. 146 "About modification of Item 211 of appendix No. 2 to the National accounting standard of the Republic of Uzbekistan (NSBU No. 21) "The chart of accounts of financial accounting of financial and economic activities of business entities and the Instruction for its application" (reg. No. 1181-4 of November 10, 2017) (The national database of the legislation, 13.11.2017, No. 10/17/1181-4/0239).

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