89-14 Law on Accounting and Financial Reporting

Summary

This Act regulates the system of accounting and financial reporting in Kazakhstan and establishes the principles, qualitive characteristics and rules of accounting and financial reporting. Article 2 of the Law lists the types of organization that are required to produce annual accounting and financial reports. Further detailed in the Law are practicalities, contents and requirements of both accounting and financial reports, with emphasis put on the different actors involved in the reporting process.

Thumbnail image for This Act regulates the system of accounting and financial reporting in Kazakhstan and establishes the principles, qualitive characteristics and rules of accounting and financial reporting. Article 2 of the Law lists the types of organization that are required to produce annual accounting and financial reports. Further detailed in the Law are practicalities, contents and requirements of both accounting and financial reports, with emphasis put on the different actors involved in the reporting process.

Year

2022

Region

Asia

Issuer (type)

Republic of Kazakhstan (Government)

Policy Type

Other sustainability policy

Geographical scope

National

Mandatory or voluntary

Mandatory

Main industries targeted

Professional, Scientific, & Technical Services
Finance & Insurance
Manufacturing
Retail trade

Restrictiveness

Very Low

Sustainable Development Goals (SDGs)

SDG 8: Decent Work and Economic Growth
SDG 10: Reduced Inequality
SDG 15: Life on Land

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