IFRS and accounting in small and medium enterprises of the Republic of Kazakhstan


  • A Amangeldina Республика Казахстан


Abstract. The development of the accounting and audit system of small and medium enterprises is an important condition for the creation of a prosperous and dynamically developing state. The reform of the accounting system and improving the quality of financial statements in the Republic of Kazakhstan is given special attention. Of all foreign accounting models, international financial reporting standards have been selected as the basis for domestic accounting. A comprehensive review of the entire accounting and reporting system of Kazakhstan, assumed its development and improvement in accordance with international rules, combined with the maximum use of many years of experience and the preservation of those methods, tools and methodological solutions that not only do not contradict international practice, but also enrich it. Key words: IFRS, accounting organization, small and medium enterprises, micro-business. One of the characteristic features of the current economic conditions of economically developed countries is the increase in the number of small and medium enterprises (SMEs).





How to Cite

Amangeldina, A. (2020). IFRS and accounting in small and medium enterprises of the Republic of Kazakhstan. Pridneprovskiy Scientific Bulletin, 8(664). Retrieved from http://www.rusnauka.com/index.php/rusnauka/article/view/1691