Regulatory Alerts2022-09-19
Rules of Accounting for Credit Organizations - Chart of Accounts
The National Bank of Tajikistan issued the Rules of Accounting for Credit Organizations, which establish the mandatory Chart of Accounts for financial reporting. This document defines the structure, classification, and accounting treatment for asset accounts, including cash, correspondent accounts, loans, and leasing facilities. It provides detailed definitions and operational guidelines for each account code to ensure standardized regulatory compliance.
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