ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of December 12, 2016 No. 91

About approval of the Standard of budget accounting of the Republic of Uzbekistan (SSU No. 1) "Accounting policy"

According to Article 161 of the Budget code of the Republic of Uzbekistan and for the purpose of reduction of budget accounting in compliance with international accounting standards of public sector, I order:

1. Approve the Standard of budget accounting of the Republic of Uzbekistan (the SSU No. 1) "Accounting policy" according to appendix.

2. This order becomes effective from the date of its official publication.

Appendix to the order of the Minister of Finance of the Republic of Uzbekistan of December 12, 2016 No. 91

Standard of budget accounting of the Republic of Uzbekistan (SSU No. 1) "Accounting policy"

This Standard of budget accounting of the Republic of Uzbekistan (the SSU No. 1) "Accounting policy" (further - the Standard) according to the Budget code of the Republic of Uzbekistan is element of system of normative regulation of budget accounting. This Standard is applied in combination with other standards of budget accounting.

Chapter 1. General provisions

1. In this Standard the following basic concepts are used:

budget accounting - the arranged system of collection, registration and generalization of information on condition of the assets and liabilities in terms of money considered in case of execution of budgets of budget system, and also the transactions changing the specified assets and liabilities;

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