It is registered
Ministry of Justice
Azerbaijan Republic
On February 19, 2001 No. 2666
Approved by board decision of National Bank of the Azerbaijan Republic of February 14, 2001 the Protocol No. 7
To all credit institutions of the Azerbaijan Republic
The National Bank of the Azerbaijan Republic sends you for management in work "Rules of accounting by calculation method in the Bank system of the Azerbaijan Republic", prepared according to International accounting standards.
Inform the bank branches subordinated to you on entry into force of new Rules.
Vice-chairman
Boards of National Bank
Azerbaijan Republic A. N. AKHUNDOV
1.1. These rules are prepared according to the laws of the Azerbaijan Republic "About National Bank of the Azerbaijan Republic", "About banks and banking activity in the Azerbaijan Republic", other legal acts of the Azerbaijan Republic and determine policy of accounting of transactions by calculation method in the Bank system of the Azerbaijan Republic (further - "Bank").
1.2. When making in Banks of transactions the calculation method for the purposes of the taxation as basis takes provisions of the Tax code of the Azerbaijan Republic.
2.1. Financial accounting transactions by calculation method require recognition of payments not for date of their introduction or obtaining, and during implementation.
2.2. The financial statements constituted by calculation method create conditions for providing users also information on introduction of payments and receipt of money not only on former transactions, but also on future payments and on the money expected to obtaining.
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The document ceased to be valid according to Item 1 of the Resolution of Board of the Central Bank of the Azerbaijan Republic of December 25, 2018 No. 25/2