ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF TAJIKISTAN

of July 16, 2001 No. 104

About approval of the Accounting regulation "Accounting Records of the Companies" PBU 5/2001

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 "Accounting Records of the Companies" PBU 5/2001.

2. This Provision becomes effective, starting with accounting records of 2002.

Approved by the Order of the Ministry of Finance of the Republic of Tajikistan of July 16, 2001 No. 104

Accounting regulation "Accounting Records of the Companies" to pb 5/2001

I. General provisions

1. This Provision establishes structure, content and methodical bases of forming of accounting records of the companies, being legal entities by the legislation of the Republic of Tajikistan, except credit and budgetary institutions.

2. The provision is not applied when forming the reporting developed by the company for the internal purposes, the reporting constituted for the state statistical observation, the reporting information provided to credit institutes according to their requirements and creation of reporting information for other special purposes if use of this provision is not provided in rules of preparation of such reporting and information.

3. This Provision is applied by the Ministry of Finance of the Republic of Tajikistan in case of establishment:

standard forms of accounting records and instruction of procedure for creation of the reporting;

the simplified procedure for forming of accounting records for small business entities and non-commercial enterprises;

features of forming of summary accounting records;

features of forming of accounting records in cases of reorganization or liquidation of the companies;

features of forming of accounting records by insurance companies, professional participants of the security market and other companies of the sphere of financial intermediation;

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