Problems and prospects of introduction of IFRS in the Republic of Kazakhstan

Authors

  • U. B. Yussupov Казахский университет экономики, финансов и международной торговли (филиал КазЭУ имени Т. Рыскулова),

Keywords:

international financial reporting standards, tax accounting, accounting, account methods,

Abstract

This paper reports introduction of IFRS promotes conducting tax accounting in the country and to transition of the Kazakhstan economy to qualitatively new level of development when the favorable investment climate, transparency of financial statements, openness, reliability of a financial position and results of activity of the companies becomes the main values. In case of application of IFRS there are new financial instruments, in assets investments and obligations of the companies control over which is provided with direct participation in the capital are reflected. Besides, Kazakhstan will join WTO soon in which all participating countries accounting reports are kept on IFRS.One of the major problems connected with IFRS, lack of enough of qualified personnel still is. And it is a question not only of reporting preparation, but also of understanding and its use. The chamber of auditors of Kazakhstan in 2006 after numerous and long negotiations made the decision on development of the unique program of certification of accountants and auditors.

References

1 «Қазақстанның мәселе және ҚЕХС дамуының болашақтары/ Электрондық ресурсы http://www.ippnou.ru/print/004840/

2 Дүйсембаев К.Ш. Қаржы есептілігін талдау. – Алматы: «Экономика» баспасы, 2011.

3 «Бухгалтерлік есеп және қаржы есептілік туралы» ҚР заңы
28.02.07 №234 – III.

4 Қаржылық есептердің халықаралық стандарттары. – Мәскеу: Әскери, 2007.

5 Нурумов А.А. Салық және салық салу, 2009.

6 Налоговый учет как элемент управления организацией [Text] / Каипова Г.С // Аль-Пари. – 2010. – №3. – С.130-133.

7 Попонова Н.А. и др., Организация налогового учета и налогового контроля: учеб. пособие /Н.А.Попонова, Г.Г.Нестеров, А.В.Терзиди. – М.: Изд-во «Эксмо», 2006. – 624 с.

8 Султанова Б.Б., Налоговый учет: учеб.пособие. – Алматы: Экономика, 2007. -250 с.

9 Жакипбеков Д.С. Взаимосвязь налоговой отчетности с другими видами экономической отчетности предприятия //Вестник КазЭУ. – 2007. – №5.

Downloads