ORDER OF THE MINISTER OF ECONOMY AND FINANCE OF THE REPUBLIC OF UZBEKISTAN

of November 14, 2024 No. 191

About approval of the National accounting standard of the Republic of Uzbekistan (No. NSBU 21) "Chart of accounts of financial accounting of business entities and instruction for its application"

According to the Law of the Republic of Uzbekistan "About financial accounting" I order:

1. Approve the National accounting standard of the Republic of Uzbekistan (No. NSBU 21) "The chart of accounts of financial accounting of business entities and the Instruction for its application" according to appendix No. 1*.

* Appendix No. 1 is given in Uzbek.

2. Recognize invalid some departmental regulatory legal acts according to appendix No. 2.

3. This order becomes effective since January 1, 2025.

Appendix № 2

to the Order of the Minister of Economy and Finance of the Republic of Uzbekistan of November 14, 2024 No. 191

The list of the departmental regulatory legal acts recognized invalid

1. The order of the Minister of Finance of the Republic of Uzbekistan of September 9, 2002 No. 103 "About approval of the National accounting standard of the Republic of Uzbekistan (No. NSBU 21) "The chart of accounts of financial accounting of financial and economic activities of business entities and the Instruction for its application" (рег. No. 1181 of October 23, 2002) (The bulletin of regulations of the ministries, state committees and departments of the Republic of Uzbekistan, 2002, No. 20).

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