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Improving the information support to economic analysis under accounting and reporting harmonization

Baidybekova S.K. Zhetysu State University named after I. Zhansugurov, Taldykorgan, Republic of Kazakhstan ( b-saltanat@mail.ru )

Journal: International Accounting, #43, 2015

Subject The paper considers a set of theoretical, methodological, institutional and practical problems of financial reporting harmonization at the national and international level.
     Objectives The study aims to develop theoretical and methodological background and practical recommendations to harmonize the national accounting system and analysis in Kazakhstan with the principles of International Financial Reporting Standards and analysis in the context of automation.
     Methods The research methodology rests on the study and synthesis of accumulated knowledge and experience in theory and practice, evaluation of the current accounting system, identification of tasks, information database, techniques and methods of economic analysis of various economy sectors of the Republic of Kazakhstan.
     Results The obtained results contribute to the formation of theoretical and methodological framework for organization of accounting system in accordance with International Financial Reporting Standards (IFRS) in the form of automated accounting and economic analysis. The findings may serve as methodological premises that determine the development and content of accounting and economic analysis enabling to solve applied problems related to information support to management decisions.
     Conclusions The findings and recommendations contained in the study may be used in the practice of enterprises operating in various sectors of economy, consulting firms, independent professional institutions and organizations of accountants, analysts and advisors; in the educational system, appraisal and advanced training of professional accountants and practicing analysts; in training courses of higher education institutions.


Accounting for impairment of assets in accordance with International Financial Reporting Standards in the Republic of Kazakhstan

Baidybekova S.K. Zhetysu State University named after I. Zhansugurov, Taldykorgan, Almaty Oblast, Republic of Kazakhstan ( b-saltanat@mail.ru )

Journal: International Accounting, #5, 2018

Importance As part of financial reporting, entities in the Republic of Kazakhstan shall decide on the way impairment of assets should be accounted for. Currently, Kazakh entities apply International Financial Reporting Standards since the Republic of Kazakhstan integrates into the global economy and WTO. Those processes are supposed to strengthen the Kazakh entities’ positions in the world markets.
Objectives The research examines and analyzes the way the Kazakh entities account for impairment of assets under IFRS.
Methods I rely upon methods for economic data collection and processes, such as comparison. The methodological underpinning is based on legislative and regulatory documents of the Republic of Kazakhstan, proceedings of the Kazakh and foreign experts in accounting and financial reporting.
Results As I find out, it is important to remeasure assets since their value directly influences the assessment of depreciation and cost of products, defines the pricing policy, being used to determine the taxable base and some feasibility indicators.
Conclusions and Relevance Considering organizational, methodological issues, it is necessary to implement the asset impairment procedure into the accounting process. The proposed measures will help improve the theoretical framework to enhance the quality of reporting data. The findings can be applied to elaborate issues of accounting for asset impairment in the Kazakh entities, which have difficulties and deficiencies and need considerable labor input or third-party assistance.


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