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of February 8, 2003 No. 9

About approval of the Provision on financial accounting and accounting records in the Republic of Tajikistan

1. Approve the enclosed Provision on financial accounting and accounting records in the Republic of Tajikistan.

2. Declare invalid the Order of the Ministry of Finance of the Republic of Tajikistan of December 30, 1999 No. 163 "About approval of the Provision on financial accounting and accounting records in the Republic of Tajikistan" (the order is registered in the Ministry of Justice of the Republic of Tajikistan of 9:08 2001 No. 36).

3. This Provision becomes effective since January 1, 2003.


Minister S. Nadzhmiddinov

Approved by the order of the Ministry of Finance of the Republic of Tajikistan of February 8, 2003

Provision on financial accounting and accounting records in the Republic of Tajikistan

I. General provisions

2. The provision determines procedure for the organization and financial accounting, creation and submissions of accounting records by legal entities by the legislation of the Republic of Tajikistan irrespective of their form of business (except for credit institutions and budgetary institutions), and also relation of the company with external consumers of accounting information.

Branches and representative offices of overseas enterprises which are in the territory of the Republic of Tajikistan can keep financial accounting proceeding from the rules established in the country of finding of overseas enterprise if the last do not contradict the international standards of accounting (financial) records developed by the International accounting standards board.

* Under concept "company" should be considered - the company, organization, the organization irrespective of their patterns of ownership and economic activity (Item 1, Art. 15 of the Law of the Republic of Tajikistan on the labor code).

a) financial accounting represents the ordered system of collection, registration and generalization of information in terms of money on property, obligations of the companies and their movement by continuous, continuous and documentary accounting of all economic activities;

b) objects of financial accounting are the property of the companies, their obligations and economic activities performed by the companies in the course of their activities;

c) the main objectives of financial accounting are:

- forming of complete and reliable information about activities of the company and its property status, accounting records necessary for internal users - to heads, founders, participants and owners of property of the companies, and also vneshniminvestor, creditors and other users of accounting records;

- providing with information necessary for internal and external users of accounting records for control of compliance with law of the Republic of Tajikistan in case of implementation of economic activities by the company and their feasibility, about availability and movement of property and obligations, use of material, labor and financial resources according to the approved regulations, standard rates and estimates;

- prevention of negative results of economic activity of the company and identification of intraeconomic reserves, ensuring its financial stability;

d) the purposes of financial accounting are:

- ensuring uniform accounting of property, the obligations and economic activities performed by the companies;

- creation and idea of the comparable and reliable information of property status of the companies and their income and expenses necessary for users of accounting records.

5. The companies for financial accounting statement implementation, being guided by the Legislation of the Republic of Tajikistan on financial accounting, regulatory legal acts of the Ministry of Finance of the Republic of Tajikistan, independently create the accounting policy, proceeding from the structure, industry and other features of activities.

6. Responsibility for the organization of financial accounting at the companies and compliance with law in case of accomplishment of economic activities is born by the director.

7. Heads of the companies shall depending on amount of accounting work:

a) found accounting service as the structural division headed by the chief accountant;

b) enter position of the accountant into the state;

c) transfer on a contract basis financial accounting of centralized accounts department, specialized organization or to the specialist accountant;

d) keep, if necessary, financial accounting personally. The cases provided in subitems "b", "v" and "g" of this Item are recommended to be applied to the companies relating by the legislation of the Republic of Tajikistan to small business entities.

8. The accounting policy accepted by the company affirms the order or the order of the director.

At the same time affirm:

- the working chart of accounts of financial accounting containing the accounts necessary for maintaining applied at the company synthetic and analytics;

- forms of source accounting documents applied to registration of economic activities on which standard forms of source accounting documents, and also document forms for internal accounting records are not provided;


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