Regulatory Alerts2022-09-19
Accounting Rules for Credit Organizations: Chart of Accounts
The National Bank of Tajikistan issued these accounting rules and chart of accounts to standardize financial reporting for credit organizations. The document mandates the use of a specific hierarchical coding system for assets, detailing categories such as cash, correspondent accounts, loans, leasing, and overdrafts. It requires institutions to classify all financial instruments by currency type and borrower category to ensure regulatory compliance.
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