ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF TAJIKISTAN

of January 11, 2002 No. 6

About approval of the Accounting regulation "Fixed asset accounting" PBU 4/2002

According to Art. 6 of the Law of the Republic of Tajikistan "About financial accounting" and for the purpose of reduction of system of financial accounting according to international standards of accounting (financial) records I order:

1. Approve the enclosed Accounting regulation "Fixed asset accounting" PBU 4/2002.

2. Declare invalid the order of the Ministry of Finance of the Republic of Tajikistan of April 10, 2001 No. 64 about approval of the Accounting regulation "Fixed asset accounting" PBU 4/2001 (the order is registered in the Ministry of Justice of the Republic of Tajikistan of August 9, 2001 No. 32).

3. This Provision becomes effective since January 1, 2002.

Approved by the order of the Ministry of Finance of the Republic of Tajikistan of January 11, 2002 No. 6

Accounting regulation "Fixed asset accounting" PBU 4/2002

I. GENERAL PROVISIONS

1. This Provision establishes rules of forming in financial accounting of information on fixed assets of the companies. The company is understood further as the legal entity by the legislation of the Republic of Tajikistan (except for bank and budgetary institutions).

2. This Provision is applied also to profitable investments in material values.

3. This Provision is not applied in the relation:

the machines, the equipment and other similar objects which are registered as finished products in warehouses manufacturers as goods in the warehouses of the company performing trading activity;

the objects which are handed over in installation or subject to installation, being en route;

capital and financial investments.

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