TERMS OF REFERENCE FOR THE PROVISION OF SERVICES FOR THE ORGANIZATION AND SUPPORT OF ACCOUNTING IN ACCORDANCE WITH IFRS IN 2021 WITH METHODOLOGICAL SUPPORT OF THE ACCOUNTING SYSTEM AND THE DEVELOPMENT OF TAX POLICY
TECHNICAL TASK
for the provision of services for the organization and maintenance of accounting
according to IFRS in 2021 with methodological support of the accounting system
and tax policy development
1. Name of services provided: Organization and support of accounting in accordance with IFRS in 2021 with methodological support of the accounting system and development of tax policy.
2. Place of rendering services: Tashkent region, Yangiyul city, 1 Kimyogar str.
3. Service provision period: 2021
4. Purpose of the project: Transition to the preparation of financial statements in accordance with IFRS on the basis of accounting, organized on the basis of IFRS
5. Objectives of the project:
- organization of accounting in full compliance with the current requirements of international financial reporting standards, taking into account the specifics of the financial and economic activities of the enterprise;
- development of the accounting policy of the company, built on the basis of IFRS principles;
- assistance in the implementation of accounting according to IFRS standards with the creation of a chart of accounts, a description of typical transactions, etc .;
- development of a unified methodology in accordance with IFRS in all areas of accounting, including the development of a unified methodology for accounting for revenue in accordance with IFRS;
- preparation of detailed examples in MS Excel format for specific complex areas of accounting;
- preparation of a card of entries for IFRS accounts;
- policy development for tax purposes.
6. Expected results
Setting up accounting, starting from 2021 in full compliance with the current requirements of international standards, taking into account the specifics of the financial and economic activities of the enterprise;
Elaboration of accounting methodology in accordance with IFRS and creation of accounting policies;
Development of a chart of accounts , taking into account the specifics of the enterprise;
Tax policy creation.
7. General requirements for the provision of services
7.1. Indicate a certain number of specialists who will directly participate in this project.
7.2. Provide information on the experience and seniority of the specialists who will take part in the project, as well as copies of certificates confirming their qualifications.
7.3. Provide a preliminary work schedule for the project.
Mandatory requirement:
|
№ |
Mandatory requirement |
Notes (edit) |
|
1. |
Experience in providing services for the transformation of reports into IFRS or setting up accounting in accordance with IFRS |
At least 2 years.
|
|
2. |
Practical experience in providing services (audit, transformation of financial statements in accordance with IFRS) in accordance with international financial reporting standards; |
A list of the largest clients of the company or projects in which the company's specialists were involved |
|
3. |
Availability of specialists with the necessary professional knowledge in the field of IFRS, experience, as well as possessing internationally recognized certificates and work experience of at least 3 years at least 2 (two) specialists |
Qualification certificates and international certificates ACCA, DipIFR, CIPA, CAP, etc. |
|
4. |
Availability of a complete set of requested documentation and information (the list is attached in clause 7.) |
In strict accordance |
|
5. |
Presence of a preliminary work plan for the service |
Project work plan |
|
6. |
Ranking indicator according to national certification |
If available (has, / does not have)
|
|
7. |
Service provision period |
Not later than 300 calendar days, after prepayment according to the agreement |
8. Marginal cost: 90,000,000 soums including VAT.
BRIEF INFORMATION ABOUT THE CUSTOMER OF SERVICES:
- 1. Company details
|
1 |
Name of company |
JSC "BIOCHEMISTRY" |
|
2 |
Organization address (legal) |
Tashkent region, Yangiyul city, Kimyagar st. 1 |
|
3 |
General Director (full name) |
Khaidarov U.A. |
|
4 |
Chief Accountant (full name) |
Memetova K. |
|
5 |
Contact phone numbers: |
+95 177 30 75, +998970 602-51-11 |
|
6 |
Contact person (full name) |
Memetova K. |
|
8 |
Official site address |
www.biokimyo.uz |
|
9 |
E-mail address |
biokimyo@mail.ru , info@biokimyo.uz |
|
10 |
INN |
200468069 |
|
11 |
OKED |
20140 |
2. Basic information about the organization
|
|
Organizational and legal form |
Joint-stock company |
|
|
|
Operation period |
Date of state registration |
№2945 from 11.08.14 |
|
|
Availability of structural divisions |
quantity, pcs. |
25 |
|
|
Total number of full-time and part-time employees |
less than 50 people |
344 |
|
50-200 people |
|||
|
200-1000 people |
|||
|
more than 1000 people |
|||
|
|
General state of setting up the accounting system |
Good, average unsatisfactory |
average |
|
|
Main activities |
list |
Production of rectified ethyl alcohol |
|
|
Accounting form |
automated system (fully / partially) |
partially |
|
|
Total number of accounting staff |
number of persons |
6 |
|
|
Internal control department |
well no |
not |
3. Property and liabilities
|
1. |
The number of fixed assets (inventory items on the balance sheet) |
Less than 10 |
|
|
10-100 |
|
||
|
100-500 |
|
||
|
More than 500 |
2 362 |
||
|
2. |
Number of intangible assets |
point out |
1 |
|
3. |
Approximate number of material positions |
point out |
1 000 |
4. |
Approximate number of stock items of finished goods / goods |
point out |
7 |
|
5. |
Availability of financial investments |
well no |
not |
|
6. |
The quantitative composition of the main debtors |
up to 10; 10-50 more than 50 |
More than 50 |
|
7. |
The quantitative composition of the main creditors |
up to 10; 10-50; more than 50 |
More than 200 |
|
8. |
Availability of targeted funding sources |
well no |
not |
|
9. |
Conducting export-import (customs) operations
|
single (from 1 to 3 per month) operations |
single |
|
regular operations |
|
4. Reporting indicators as of 01.01.21.
|
Indicator |
For 2020, (thousand soums) |
|
Profit |
23 373 708 |
|
Sales revenue |
191 627 628 |
|
Capital |
9 569 744 |
|
Balance sheet assets |
53 921 014 |
Director for Economics and Planning K. Khusanov
Compiled by: Chief Accountant K. Memetova
Latest news
To the attention of shareholders of Biokimyo JSC! Based on the decision of the meeting No. 5 of the Supervisory Board of the Company of febrary 5, 2024 reports on an extraordinary general meeting of shareholders Febrary 29, 2024 at 10-00 in a large hall of an administrative building JSC "Biokimyo" Address: city of Yangiyul, Kimyugar street, house 1.