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

of August 26, 2025 No. 281

About modification and amendments in the National accounting standard of the Republic of Uzbekistan (No. NSBU 6) "Lease accounting"

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

1. Make changes and additions to the National accounting standard of the Republic of Uzbekistan (No. NSBU 6) the "Lease accounting" approved by the order of the Minister of Finance of the Republic of Uzbekistan of April 6, 2009 No. 41 (рег. No. 1946 of April 24, 2009) (Collection of the legislation of the Republic of Uzbekistan, 2009, No. 17, the Art. 220), according to appendix.

2. This order becomes effective from the date of its official publication.

Appendix

to the Order of the Minister of Economy and Finance of the Republic of Uzbekistan of August 26, 2025 No. 281

Changes and additions made to the National accounting standard of the Republic of Uzbekistan (No. NSBU 6) "Lease accounting"

1. State Item 1 in the following edition:

"1. The purpose of this NSBU is determination of unified methodological basis of reflection of rent transactions in financial accounting and the financial reporting of business entities (except for state-financed organizations, banks and non-bank credit institutions).".

2. Add with Item 1-1 of the following content:

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