Regulatory Alerts2002-10-12 | 23/8Added · Updated
Approval of the Instruction on Accounting for Intangible Assets in Banks of the Republic of Uzbekistan
The Board of the Central Bank of Uzbekistan approves the Instruction on accounting for intangible assets in banks, defining recognition criteria, initial measurement, revaluation, and amortization methods. This decision repeals the intangible asset accounting section of the 2000 Instruction on accounting for fixed assets, intangible assets, low-value items, and rapidly depreciating items. Banks are required to apply these rules for recognizing, measuring, and depreciating intangible assets in accordance with international financial reporting standards.
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