It is registered
Ministry of Justice
Republic of Uzbekistan
On January 20, 2004 No. 1299
of October 9, 2003 No. 114
About approval of the National accounting standard of the Republic of Uzbekistan (No. NSBU 5) "Fixed assets"
Based on the Law of the Republic of Uzbekistan "About financial accounting" and according to 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 5) "Fixed assets".
2. Recognize to invalid:
National accounting standard of the Republic of Uzbekistan (No. NSBU 5) "Fixed assets" approved by the Ministry of Finance of the Republic of Uzbekistan on September 7, 1998 No. 46 (рег. No. 491 of September 23, 1998 - the Bulletin of regulations, 1999, No. 6);
The order of the Ministry of Finance of the Republic of Uzbekistan of February 23, 2001 No. 23 "About modification and amendments in the National accounting standard of the Republic of Uzbekistan (No. NSBU 5) "Fixed assets" (рег. No. 491-1 of February 23, 2001 - the Bulletin of regulations, 2001, No. 3-4);
The order of the Ministry of Finance of the Republic of Uzbekistan of July 2, 2001 No. 60 "About modification and amendments in the National accounting standard of the Republic of Uzbekistan (No. NSBU 5) "Fixed assets" (рег. No. 491-2 of July 7, 2001 - the Bulletin of regulations, 2001, No. 13).
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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. 133