RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of October 1, 2014 No. 321

About approval "The list of socially significant structures (except credit institutions, insurers, overcautious persons, investment funds and managing these funds, non-state (private) social funds, persons licensed in the security market, legal entities whose securities are in circulation on the stock exchange) to submit financial statements based on International accounting standards"

According to Item 2.2 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About financial accounting" of February 7, 2005 192, the Cabinet of Ministers of the Azerbaijan Republic decides No.:

1. Approve "The list of socially significant structures (except credit institutions, insurers, overcautious persons, investment funds and managing these funds, non-state (private) social funds, persons licensed in the security market, legal entities whose securities are in circulation on the stock exchange), to submit financial statements based on International accounting standards" it (is applied).

2. Repeal the resolution of the Cabinet of Ministers of the Azerbaijan Republic "About approval "The list of socially significant structures (except credit institutions, insurance companies, investment funds, non-state (private) social funds, legal entities whose securities are in circulation on the stock exchange) which should keep financial accounting till January 1, 2008 and to submit financial statements based on International accounting standards" of July 18, 2005 No. 140 (Collection of the legislation of the Azerbaijan Republic, 2005, No. 7, Article 673; 2010, No. 7, Article 701; 2014, No. 1, Article 57).

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of October 1, 2014, No. 321

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