It is registered
in the Ministry of Justice
Republic of Tajikistan
of May 7, 2002 No. 64
of April 15, 1999 No. 48
About approval of the Accounting regulation of long-term investments
For the purpose of reduction according to international accounting standards and the reporting I order:
1. Approve the Accounting regulation of long-term investments.
2. Enact this Provision since January 1, 1999.
3. With the edition of this provision to consider invalid the Basic provisions on accounting of capital investments approved by the Ministry of Finance of the USSR and TsSU the USSR on December 12, 1986 No. 219/6-2-14.
Minister A. Muzafarov
Approved by the Order of the Ministry of Finance of the Republic of Tajikistan of April 15, 1999 No. 48
1.1. This Provision establishes accounting rules of long-term investments and determination of inventory value of subjects to these investments at the companies and in the organizations.
The provision is obligatory for all companies and the organizations (further the companies) performing long-term investments irrespective of patterns of ownership.
1.2. Long-term investments for the purposes of this provision are understood as costs for creation, increase in the sizes, and also acquisition of non-current assets of long-term use (over one year), not held for sale, except for the long-term financial investments in Government securities, the valuable and authorized capital of other companies.
Long-term investments are connected with:
implementation of capital construction in the form of new construction, and also reconstruction, expansion and modernization (further construction) operating plants and objects of the non-productive sphere. The specified works (except new construction) lead to change of essence of objects on which they are performed, and the costs made at the same time are not costs of the accounting period for their content;
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