home contact
The content of this publication is the sole responsibility of the University of Paisley, Corporate Solutions Consulting Ltd
and Caspian Invest Ltd and can in no way be taken to reflect the views of the European Union
AZƏRBAYCAN | ENGLISH
 
     
 
 
Search
 
 
    THE PROJECT
    APPROVED NASCO
    NASCO EXPOSURE DRAFTS
    APPLICATION GUIDANCE
    NASCO TRAINING MATERIALS
    NEWS and EVENTS
    LINKS to OTHER SITES
 
  APPROVED NASCO
  In order to execute the "Program of Introduction of the National Accounting Standards in 2005-2008 years" dated 18 July 2005, NASCO 1 "Presentation of Financial Statements", NASCO 2 "Statement on Changes in Equity" and NASCO 5 "Cash Flow Statement" have been confirmed for gradual development of relevant National Accounting Standards for Commecial and Budget Organizations according to the Order I-38 of the Ministry of Finance dated 18 April, 2006.


National accounting standard for commercial organisations no. 1
PRESENTATION OF FINANCIAL STATEMENTS

National accounting standard for commercial organisations no. 2
STATEMENT OF CHANGES IN EQUITY
National accounting standard for commercial organisations no. 5
CASH FLOW STATEMENT
 
 

Conceptual Framework To National Accounting Standards for Commercial Organisations, NASCO 6 on Income, NASCO 7 on Property, Plant and Equipment, NASCO 8 on Inventories, NASCO 9 Events after the Balance Sheet Date, NASCO 10 on Provisions, Contingent Liabilities, and Contingent Assets, NASCO 11 on Accounting Policies, Changes in Accounting Estimates and Errors, NASCO 12 Intangible Assets, NASCO 13 on Borrowing Costs and NASCO 14 on Leases have been approved according to the Order I-73/1 of the Ministry of Finance dated 23 July, 2007.


National accounting standard for commercial organisations no. 6
INCOME
National accounting standard for commercial organisations no. 7
PROPERTY, PLANT AND EQUIPMENT
National accounting standard for commercial organisations no. 8
INVENTORIES
National accounting standard for commercial organisations no. 9
EVENTS AFTER THE BALANCE SHEET DATE
National accounting standard for commercial organisations no. 10
PROVISIONS , CONTINGENT LIABILITIES, AND CONTINGENT ASSETS
National accounting standard for commercial organisations no. 11
Accounting Policies, changes in Accounting Estimates, and errors
National accounting standard for commercial organisations no. 12
INTANGIBLE ASSETS
National accounting standard for commercial organisations no. 13
BORROWING COSTS
National accounting standard for commercial organisations no. 14
LEASES
CONCEPTUAL FRAMEWORK TO NATIONAL ACCOUNTING STANDARDS FOR
COMMER-CIAL ORGANISATIONS
 


 
Last updated: 06/09/2007
  

 
 
      The content of this publication is the sole responsibility of the University of Paisley, Corporate Solutions Consulting Ltd
and Caspian Invest Ltd and can in no way be taken to reflect the views of the European Union