of December 30, 2009 No. 698
About approval of Rules of revaluation of fixed assets, intangible assets and the single raising coefficients in the Republic of Tajikistan
According to article 14 of the Constitutional law of the Republic of Tajikistan "About the Government of the Republic of Tajikistan", for the purpose of complete recovery of book value of fixed assets and intangible assets, decides their equalizations with current prices in the conditions of market economy, and also their reliable reflection in balances of the companies and Government of the Republic of Tajikistan organizations:
1) to Approve Rules of revaluation of fixed assets, intangible assets and the single raising coefficients in the Republic of Tajikistan (are applied).
2) to the Ministries and departments, the companies, organizations and the organizations irrespective of patterns of ownership to carry out revaluation of fixed assets and intangible assets during the first quarter 2010, to bring the accounting policy into accord with the operating regulatory legal acts in financial accounting.
3) to the Ministry of Finance of the Republic of Tajikistan to give practical help to state-financed organizations and business entities in the correct reflection of results of revaluation in accounting records.
4) to provide to the State committee on investments and management of state-owned property of the Republic of Tajikistan control over execution of this resolution.
Prime Minister
Republic of Tajikistan Emomalii Rahmon
Approved by the order of the Government of the Republic of Tajikistan of December 30, 2009 No. 698
1) Revaluation is carried out for the purpose of complete recovery of book value of fixed assets and intangible assets, their equalization with current prices in the conditions of market economy.
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