RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of October 21, 2016 No. 417

About modification of the "Rules of representation and publication of the annual financial reporting and the summary (consolidated) financial reporting of the commercial organizations" approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of May 27, 2010 No. 97

Being guided by the eighth paragraph of article 119 of the Constitution of the Azerbaijan Republic, the Cabinet of Ministers of the Azerbaijan Republic decides:

Give in the following editorial office Part "2. Contents of the annual financial reporting" "Rules of representation and publication of the annual financial reporting and the summary (consolidated) financial reporting of the commercial organizations" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of May 27, 2010 No. 97 (Collection of the legislation of the Azerbaijan Republic, 2010, No. 5, Article 474; 2012, No. 9, Article 917; 2016, No. 5, Article 960, No. 8, Article 1427):

"2.1. Contents of the annual financial reporting on the commercial organizations consist of the following:

2.1.1. financial status statement;

2.1.2. report on the income or losses and other total income;

2.1.3. report on changes of the capital;

2.1.4. cash flow statement;

2.1.5. significant accounting policy and explanatory notes.".

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info