of January 27, 2015 No. 16
About modification of the "Form, content and procedure for submission of the annual financial report of non-governmental organization" approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of December 25, 2009 No. 201
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:
Make the following changes to the "Form, content and procedure for submission of the annual financial report of non-governmental organization" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of December 25, 2009 No. 201 (Collection of the legislation of the Azerbaijan Republic, 2009, No. 12, Article 1076; 2010, No. 6, Article 548; 2013, No. 6, Article 771; 2014, No. 6, Article 740):
1. Add with Items 2.3 - 2.5 following of content:
"2.3. The financial activities are carrying out transactions based on source accounting documents on obtaining, use and management of money (or their equivalents) as a result of purchase of goods, rendering the services and (or) performance of works for goal achievement established according to the charter (provision) of non-governmental organization, including branches and representative offices of non-governmental organizations of foreign states.
2.4. Fixed assets are the assets received for the purpose of production of the goods which term of use as labor means in economic activity exceeds one year which are not changing the form in case of operation, however exposed to aging, performance of works and rendering services or its managements including created by economic method.
2.5. The method of calculation is accounting of transactions, other actions and conditions at the time of their incident (not the moment of obtaining or payment of money or their equivalent).".
2. Cancel subitems 3.1.3 and 3.1. 4, appendices 3 and 4.
3. In part 4:
3.1. give Item 4.1 in the following edition:
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