Regulatory Alerts2022-09-19
Instruction No. 141 on the Procedure for Accounting for Financial Leasing in Banks
The National Bank of Tajikistan issued Instruction No. 141 to establish accounting procedures for financial leasing when a bank acts as the lessor. The regulation defines the composition of leasing payments, mandates specific breakdowns for accounting entries, and details the balance sheet treatment of leased assets and related financial transactions. It further specifies the accounting treatment for advances, interest accruals, payment defaults, and the return or purchase of leased property.
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