ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF TAJIKISTAN

of March 6, 2002 No. 41

About approval of the Accounting regulation "Works agreement" PBU 8/02

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 accounting (the financial reporting I order:

1. Approve the enclosed Accounting regulation "Works agreement" PBU 8/2002.

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

Approved by the order of the Ministry of Finance of the Republic of Tajikistan of March 6, 2002 No. 41

Accounting regulation "Works agreement" PBU 8/02

I. Scope of application

1. This Provision is applied to accounting of works agreements and establishes single rules of reflection in financial accounting and the reporting of transactions of the builders and contractors connected with agreement performance of the contract (contracts) for capital construction.

This Provision is element of system of normative regulation of financial accounting in the Republic of Tajikistan and shall be applied taking into account other Accounting regulations.

II. Determinations

2. The following terms are used in system of normative regulation of the questions of financial accounting connected with agreement performance on construction in the Republic of Tajikistan:

the works agreement is the contract which is specially providing construction, reconstruction, expansion, modernization, repair of operating plants, buildings and constructions, and also production of separate types and complexes of the contract works which are construction objects.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info