It is registered
Ministry of Justice
Republic of Uzbekistan
On November 8, 2018 No. 1299-4
of October 22, 2018 No. 134
About recognition voided the order "About Approval of the Regulations on Certification of Heads of Auditing Organizations"
According to the Law of the Republic of Uzbekistan "About financial accounting" I order:
1. Make changes to the National accounting standard of the Republic of Uzbekistan (No. NSBU 5) "Fixed assets" approved by the order of the Minister of Finance of the Republic of Uzbekistan of October 9, 2003 No. 114 (regoda No. 1299 of January 20, 2004) (Collection of the legislation of the Republic of Uzbekistan, 2004, No. 3, the Art. 35), according to appendix.
2. This order becomes effective from the date of its official publication.
Minister
Zh. Kuchkarov
Appendix
to the Order of the Minister of Finance of the Republic of Uzbekistan of October 22, 2018 No. 134
1. State Item 13 in the following edition:
"13. The original cost of the fixed assets acquired for foreign currency is determined proceeding from the cost specified in source accounting documents (shipping documents or the cargo customs declaration) confirming their acquisition in recalculation at the Central Bank rate of the Republic of Uzbekistan their acceptance date to financial accounting including the corresponding expenses, stipulated in Item 11 these standards.".
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The document ceased to be valid since January 1, 2025 according to Item 2 of the Order of the Minister of Economy and Finance of the Republic of Uzbekistan of June 14, 2024 No. 133