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Ministry of Justice

Republic of Uzbekistan

On December 28, 1998 No. 581

Approved by the Ministry of Finance of the Republic of Uzbekistan of December 3, 1998, No. 64

National Accounting standard of the Republic of Uzbekistan NSBU No. 11 "Costs for research and developmental developments"

General provisions

1. This National Accounting Standard (NAS) is developed on the basis of the Law of the Republic of Uzbekistan "About financial accounting" and is element of system of normative regulation of financial accounting in the Republic of Uzbekistan.


2. The purpose of this standard is determination of accounting method of costs for research and developmental developments. The main question of the cost accounting on research and developmental developments consists in recognition of such costs as asset or expense. Recognition criteria are determined in the Conceptual basis of preparation and accounts presentation.


3. This standard is applied in case of the cost accounting on research and developmental developments.

4. This Standard is not applied to costs on investigation and development of oil, gas and mineral fields in the extracting industries. However it is applied to costs for other researches and developments in these industries.

5. The business entity can conduct researches and developments under the contract for other business entity. When under the terms of the contract all risks and benefits connected with researches and developments are transferred or will be transferred to other subject, the business entity performing these activities records costs according to NSBU "Inventory stocks", or NSBU "Works Agreements on Capital Construction". The business entity bearing risks, and receiving benefits from these activities considers these costs according to this standard.

6. If under the terms of the contract with other business entity the risks and benefits connected with research and developmental developments are not transferred or will not be transferred to other business entity, then the business entity who is engaged in research and developmental developments considers the costs in connection therewith the standard.


7. The terms used in this Standard;

Research works are the original and planned researches undertaken for the purpose of receipt of new scientific or technical knowledge and ideas.

Developmental works are use of results of research works or other knowledge for planning or design new or significantly the improved materials, mechanisms, products, technologies, systems or services prior to their production or commercial use.

8. Treat research activities:

8.1. The activities aimed at receipt of new knowledge;

8.2. Search of use of results of scientific research or other knowledge;

8.3. Search of alternative technologies or products;

8.4. Development of the new or improved product or alternative technology;

8.5. And others.

9. Treat developmental activities:

9.1. Assessment of alternative technologies or products;

9.2. Designing, designing and testing of prototypes and models;

9.3. Development of tools, tightening devices, casting molds and matrixes using new technology;

9.4. Designing, designing and testing of experimental installations, on the scales not for commercial production;

9.5. And others.

10. The types of activity which are closely connected with research and developmental, but not relating to them;

10.1. Engineering support at the initial stage of production;

10.2. Quality control in production process, including daily testing of products;

10.3. Elimination of the defects arising in production process;

10.4. The daily efforts directed to updating, expansion or other improvement of quality of the existing product;

10.5. And others.

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