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International Accounting
 

Peculiarities of the construction of accounting financial statements of Kyrgyzstan

Vol. 14, Iss. 8, FEBRUARY 2011

Available online: 22 February 2011

Subject Heading: Foreign experience

JEL Classification: 

Trofimova L.B. associate professor Peoples` Friendship University of Russia (PFUR), Moscow
p-LBT@rambler.ru

Myrzalieva S.A. graduate, Peoples` Friendship University of Russia (PFUR), Moscow
sara-ma@mail.ru

The article deals with the normative regulation of the accounting and financial reporting of the Kyrgyz Republic, and it presents particular national (Kyrgyz) and international standards of accounting and financial reporting of the country. Currently in the CD in place of IFRS as the official accounting standards, that determine how the transparency of accounting and financial reporting for investments in the Kyrgyz economy.

Keywords: kyrgyz Accounting Standards (KAS), IFRS, generally accepted principles of U.S. GAAP, the Council on International Financial Reporting Standards, IFRS principles, reform, accounting policy

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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