It is registered
Ministry of Justice
Republic of Uzbekistan
On August 26, 1998 No. 483
Approved by the Ministry of Finance of the Republic of Uzbekistan of August 20, 1998, No. 41
Purpose
This National Accounting Standard (NAS) is developed on the basis of the Law of the Republic of Uzbekistan "About financial accounting" and is element of system of normative regulation of financial accounting in the Republic of Uzbekistan.
Within conceptual basis for preparation and accounts presentation, the income is determined as increase in economic benefits during the accounting period in the form of increase in assets or reducing obligations which lead to increase in equity, except those increases which are connected with investments from owners of equity.
The income from economic activity includes the income from the main, from operating and financial activities.
Income in this standard is understood as the income which is gained in the course of ordinary activities business entity, including the income from realization, products (performance of works and rendering services) which is drawn interest dividends, royalty, etc.
The purpose of this Standard is determination of concept of the income of business entity from the main economic activity and procedure for its accounting.
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The document ceased to be valid since August 7, 2024 according to Item 2 of the Order of the Minister of Economy and Finance of the Republic of Uzbekistan of June 14, 2024 No. 132