LAW OF THE REPUBLIC OF TAJIKISTAN

of January 2, 2025 No. 2138

About modification and amendments in the Law of the Republic of Tajikistan "About financial accounting and the financial reporting"

Accepted by the Resolution MH MOPT of December 4, 2024, No. 1492

Approved by the Resolution MM MORT of December 27, 2024, No. 584

Article 1. Bring in the Law of the Republic of Tajikistan "About financial accounting and the financial reporting" of March 25, 2011 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2011, No. 3, Art. 169; 2014, No. 3, Art. 149; 2017, Art. No. 1-2, 23) following changes and amendments:

1. In Article 2:

To add 1) with paragraphs the thirteenth, fourteenth and fifteenth the following content:

"-consolidated financial statements – the integrated financial reporting including the financial reporting of the main and affiliated organizations prepared according to international accounting standards;

- the consolidated budget financial reporting – the financial reporting constituted on the basis of the financial reporting of state-financed organizations by authorized state body according to accounting standards in public sector of Tajikistan;

- consolidated financial statements of public sector – the financial reporting developed by the representative state body on the basis of the consolidated budget financial reporting, the financial reporting of the state unitary enterprises and societies which stocks the state in the established forms owns;";

To exclude 2) from the seventeenth paragraph of the word "or national";

To replace 3) in the eighteenth paragraph of the word "and approved by authorized state body for use" with sign and words ", approved for use and translated into state language by authorized state body";

The paragraph the nineteenth to state 4) in the following edition:

"-accounting standards in public sector of Tajikistan – the standards and interpretations based on international accounting standards and comments, published by Council for international accounting standards of the International federation of accountants, developed and approved by authorized state body;";

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