Regulatory Alerts2021-11-18 | 20/4Added · Updated
Approval of the Chart of Accounts for Accounting in Commercial Banks
The Board of the Central Bank of the Republic of Uzbekistan approves the Chart of Accounts for accounting in commercial banks, including microfinance banks, establishing the unified methodological basis for organizing and maintaining accounting. The decision mandates the use of the approved chart of accounts, which includes specific codes and definitions for assets, liabilities, equity, income, and expenses, as well as off-balance sheet items. It also declares certain previous departmental normative legal documents invalid and stipulates that the decision enters into force three months after its official publication.
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