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Article 1. Basic concepts used in this Law Chapter 1. GENERAL PROVISIONS of the Law on Accounting and Financial Reporting For the purposes of this Law, the following basic c...
Article 2. Scope of this Law The Law on Accounting and Financial Reporting 1. This Law applies to: individual entrepreneurs; legal entities, branches, representative of...
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 Republi...
Article 4. Purpose of Accounting and Financial Reporting Chapter 2. ACCOUNTING AND FINANCIAL REPORTING SYSTEM of the Law on Accounting and Financial Reporting The purpose of...
Article 4-1. The task of regulating accounting and financial reporting under the Accounting and Financial Reporting Act The task of regulation in the field of accounting and...
Article 5. Principles and main qualitative characteristics of accounting and Financial Reporting of the Law on Accounting and Financial Reporting 1. The principles of accoun...
Article 6. Accounting system of the Law on Accounting and Financial Reporting 1. Accounting is an orderly system for collecting, registering and summarizing information about...
Article 7. Accounting documentationThe Law on Accounting and Financial Reporting 1. Accounting documentation includes primary documents, accounting registers, financial stat...
Article 8. Organization of accounting of the Law on Accounting and Financial Reporting 1. Management or sole proprietor: 1) coordinates and/or approves the accounting pol...
Article 9. Head of Accounting DepartmentThe Law on Accounting and Financial Reporting The head of the Accounting service (hereinafter referred to as the Chief Accountant) is...
Article 10. The right to sign accounting documents of the Law on Accounting and Financial Reporting 1. The management or individual entrepreneur determines the persons who ha...
Article 11. Storage of accounting documents of the Law on Accounting and Financial Reporting Individual entrepreneurs and organizations are required to keep primary document...
Article 12. Secrecy of accounting information of the Law on Accounting and Financial Reporting 1. The contents of the primary documents and accounting registers are informat...
Article 13. Elements of Financial Reporting Chapter 3. FINANCIAL REPORTING of the Law on Accounting and Financial Reporting 1. The elements of financial statements related t...
Article 14. Assessment and accounting of financial reporting elements of the Law on Accounting and Financial Reporting 1. Assessment of financial reporting elements is the d...
Article 16. International Financial Reporting Standards and the Code of Ethics of the Law on Accounting and Financial Reporting 1. Financial statements are prepared by organi...
Article 17. Consolidated Financial Statements of the Accounting and Financial Reporting Act Organizations with subsidiaries, except for financial statements on the activitie...
Article 18. The Accounting and Financial Reporting Act Reporting Period 1. The accounting period is the period for which an organization submits financial statements. The...
Article 19-1. Reporting on accounting data by branches of non–resident banks of the Republic of Kazakhstan, branches of non–resident insurance (reinsurance) organizations of t...
Article 19. Presentation of financial statements of the Accounting and Financial Reporting Act 1. Organizations submit financial statements: 1) to the founders (participa...
Article 20-1. State control in the field of accounting and financial reporting of the Law on Accounting and Financial Reporting 1. State control in the field of accounting a...
