Contabilidade e regras contábeis no Uzbequistão
Accounting Rules
- Tax Year
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The fiscal year is the calendar year.
- Accounting Standards
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National accounting standards (NAS) apply.
- Accounting Regulation Bodies
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Ministry of Finance of Uzbekistan
- Accounting Reports
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Financial reports must contain balance sheets, results reports (income statements), fixed assets reports, cash flow reports, capital reports, and supporting notes, calculations and descriptions.
- Publication Requirements
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Enterprises are not required by law to publish their annual report.
- Professional Accountancy Bodies
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National Association of accountants and audit professionals
- Certification and Auditing
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The annual audit of the financial health of a company must be conducted by an independent certified auditor. You can contact an external auditor: Deloitte, Ernst & Young, PricewaterhouseCoopers.
A list of auditing organizations is available on the website ofthe Ministry of Finance.
- Accounting News
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Últimas atualizações em May 2024