Obolbek KURMANBEKOV

MODERN PROBLEMS OF FINANCIAL REPORTING ORGANIZATION IN THE KYRGYZ REPUBLIC

The article describes: modern problems of financial reporting in the Kyrgyz Republic; necessity of national accounting standards for small and medium businesses, establishment of control mechanism for IFRS, implementation introduction of professional judgment; the order of conditional fact reporting.

Anahtar Kelimeler:

financial reporting, financial information, national accounting standards, facts of economical activity, accounting regulation, professional judgment, conditional fact, contingent liabilities, contingent assets

MODERN PROBLEMS OF FINANCIAL REPORTING ORGANIZATION IN THE KYRGYZ REPUBLIC

Keywords:

financial reporting, financial information, national accounting standards, facts of economical activity, accounting regulation, professional judgment, conditional fact, contingent liabilities, contingent assets,

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Соколова, Н.А. Мировой опыт применения МСФО // Бухгалтерский учет. – 2006. – №9.
О бухгалтерском учете: Закон КР от 02.04.2002.
Кыргызстан в цифрах: стат. сб. – Бишкек: Нацстатком КР, 2016.
Положение по бухгалтерскому учету «Условные факты хозяйственной деятельности (ПБУ 8/01). Приказ Министерства финансов Российской Федерации от 28.11.2001, №1675.