What is NAS No. 12?
Also known as: Accounting for Financial Investments
NAS No. 12 “Accounting for Financial Investments” sets the method of accounting for financial investments and the procedure for presenting them in the financial statements. Approved by Order No. 138 of the Minister of Economy and Finance dated 14 June 2024 (registered with the Ministry of Justice on 18.07.2024, No. 3531).