Article 3. Legislation of the Republic of Kazakhstan on accounting and financial reporting of the Law on Accounting and Financial Reporting
1. The legislation of the Republic of Kazakhstan on accounting and financial reporting is based on the Constitution of the Republic of Kazakhstan and consists of this Law and other regulatory legal acts of the Republic of Kazakhstan.
2. If an international treaty ratified by the Republic of Kazakhstan establishes rules other than those contained in this Law, the rules of the international treaty shall apply.
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.
President
Republic of Kazakhstan
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