O‘zbekiston Respublikasi Moliya vazirligi tomonidan

6. Kuchga kirish sanasi
6.74. Mazkur Buxgalteriya hisobining milliy standarti O‘zbekiston Respublikasi Adliya vazirligida ro‘yxatga olingan paytdan boshlab kuchga kiradi.


Republic of Uzbekistan
by the Ministry of Finance
Deputy Minister
E. GADOYEV
October 19, 1999
No. EG/17-19-2075
"CONFIRMED"
ORGANIZATION AND CONDUCT OF INVENTORY
NATIONAL ACCOUNTING STANDARD OF THE REPUBLIC OF UZBEKISTAN
BHMS NO. 19
[Registered by the Ministry of Justice of the Republic of Uzbekistan on November 2, 1999, list number 833]
1. General rules
1.1. This national accounting standard (hereinafter - the standard) was developed in accordance with the Law of the Republic of Uzbekistan "On Accounting".
1.2. This standard defines the procedure for formalizing the inventory of assets and liabilities and its results in business entities, including organizations whose main activities are financed from budget funds.
1.3. The main purposes of the inventory are:
determining the real existence of property;
comparison of actual assets with accounting data;
checking that liabilities are correctly reflected in the account.
1.4. Regardless of the location of the economic entity, all assets and liabilities are inventoried.
In addition, production stocks and other types of assets that do not belong to the economic entity, but are recorded in accounting (in custody, rented, received for processing), as well as any property that is not accounted for by reason must be inventoried.
Property inventory is conducted according to its location and materially responsible person.
1.5. An inventory is mandatory in the following cases:
See previous edit.
when property is leased, bought, sold, as well as when changing the state enterprise (expropriated from the state);
(The second paragraph of paragraph 1.5 is amended by the order of the Minister of Justice of the Republic of Uzbekistan No. 20 of November 30, 2021 (list number 3338, November 30, 2021) — National database of legislative information, November 30 .2021, 10/21/3338/1117)
before drawing up the annual financial report, except for the property whose inventory was transferred after October 1 of the reporting year. In accordance with the national accounting standard of the Republic of Uzbekistan (BHMS No. 4) "Inventories" (list number 1595, July 17, 2006), the inventory of goods is carried out at least once a year. In accordance with the National Accounting Standard of the Republic of Uzbekistan (BHMS No. 5) "Fixed Assets" (list number 1299, January 20, 2004), inventory of fixed assets is carried out at least once every two years, and library funds once every five years is done.
Inventory of funds, monetary documents, valuables and fixed account blanks is carried out once a month, fuels and lubricants, food products - quarterly, precious metals - according to industry guidelines.
In certain locations and enterprises operating seasonally, the inventory of production stocks is carried out in the period when they remain in the least amount:
when fixed assets and inventory values ​​are revalued;
when the materially responsible persons change (on the day of receiving and handing over cases);
when the facts of theft or abuse, as well as violations of valuables are revealed;
in the event of natural disasters, fires, catastrophes or other emergency situations caused by abnormal conditions;
See previous edit.
upon liquidation (reorganization) of an economic entity before drawing up a liquidation (separation) balance sheet and in other cases stipulated by legislation.
(The tenth paragraph of clause 1.5 is amended by the order of the Minister of Justice of the Republic of Uzbekistan No. 20 of November 30, 2021 (list number 3338, November 30, 2021) — National database of legislative information , 11/30/2021, No. 10/21/3338/1117)
1.6. In the case of general (collective) material liability, the inventory is conducted when the team leader changes, when more than fifty percent of its members leave the team, as well as at the request of one or more members of the team.