It is registered
Ministry of Justice
Republic of Uzbekistan
On March 20, 2003 No. 1226
of March 12, 2003 No. 45
About approval of the National accounting standard of the Republic of Uzbekistan (No. NSBU 15) "Balance sheet"
According to the Law of the Republic of Uzbekistan "About financial accounting" and the Regulations on the Ministry of Finance of the Republic of Uzbekistan approved by the resolution of the President of the Republic of Uzbekistan of March 18, 2017 No. PP-2847, I order:
1. Approve the enclosed National accounting standard of the Republic of Uzbekistan (No. NSBU 15) "Balance sheet";
2. This order becomes effective after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan.
Minister
M. Nurmuratov
Approved by the Order of the Ministry of Finance of the Republic of Uzbekistan of March 12, 2003, No. 45
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 normative regulation of financial accounting in the Republic of Uzbekistan.
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The document ceased to be valid since January 1, 2025 according to Item 2 of the Order of the Minister of Economy and Finance of the Republic of Uzbekistan of June 14, 2024 No. 130