Article 18. The Accounting and Financial Reporting Act Reporting Period

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1. The accounting period is the period for which an organization submits financial statements.

The accounting period for the annual financial statements is a calendar year starting from January 1 to December 31.

2. The first accounting year for a newly created organization begins from the moment of its state registration until December 31 of the same year.

The Law of the Republic of Kazakhstan dated February 28, 2007 No. 234.

This Law regulates the accounting and financial reporting system in the Republic of Kazakhstan, establishes the principles, basic qualitative characteristics and rules of accounting and financial reporting.

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