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.
Palii V.F. Mezhdunarodnye standarty ucheta i finansovoi otchetnosti [International Financial Reporting Standards]. Moscow, INFRA-M Publ., 2009, 156 p.
Needles B., Anderson H., Caldwell J. Printsipy bukhgalterskogo ucheta [Principles of accounting]. Moscow, Finansy i statistika Publ., 2004, 496 p.
Podol'skii V.I. Mezhdunarodnye i vnutrifirmennye standarty auditorskoi deyatel'nosti [International and internal standards of auditing activity]. Moscow, Vuzovskii uchebnik, INFRA-M Publ., 2010, 302 p.
Sheremet A.D. Analiz i diagnostika finansovo-khozyaistvennoi deyatel'nosti predpriyatiya [Analysis and diagnostics of financial and economic activity of the enterprise]. Moscow, INFRA-M Publ., 2009, 367 p.
Rozhnova O.V. Mezhdunarodnye standarty bukhgalterskogo ucheta i finansovoi otchetnosti [International Financial Reporting Standards]. Moscow, Ekzamen Publ., 2010, 130 p.
Nurseitov E.O. Bukhgalterskii uchet v organizatsiyakh [Accounting in organizations]. Almaty, Izdatel'stvo LEM Publ., 2009, 444 p.
Dyusembaev K.Sh. Analiz finansovogo polozheniya predpriyatiya [Analysis of financial position of the enterprise]. Almaty, Karzhy-Karzhat Publ., 2010, 294 p.
Plaskova N.S. Strategicheskii analiz i ego rol' v obosnovanii strategii razvitiya organizatsii [Strategic analysis and its role in the justification of the development strategy of the organization]. Problemy teorii i praktiki upravleniya = Theoretical and Practical Aspects of Management, 2008, no. 1, p. 11.
Solov'eva O.V. MSFO i GAAP: uchet i otchetnost' [IFRS and US GAAP: accounting and reporting]. Moscow, FBK-Press Publ., 2003, 138 p.
Madieva K.S. Bukhgalterskii uchet i audit [Accounting and auditing]. Karaganda, KEU Publ., 2011, 214 p.
Gukkaev V.B. Uchetnaya politika predpriyatiya [The accounting policy of the enterprise]. Moscow, Berator-Press Publ., 2006.
Gruening H. Mezhdunarodnye standarty finansovoi otchetnosti [International Financial Reporting Standards]. Moscow, MTsRSBU Publ., 2011, 156 p.
Kerimov F.V. Sistemnaya klassifikatsiya problem primeneniya MSFO v rossiiskikh organizatsiyakh [System classification of problems related to IFRS application in Russian organizations]. Available at: Link. (In Russ.)
Sokolov Ya.V., Butynets F.F., Goretskaya L.L. et al. Bukhgalterskii uchet v zarubezhnykh stranakh [Accounting in foreign countries]. Moscow, Prospekt Publ., 2007, 672 p.
Skala V.I., Skala N.V., Nam G.M. Natsional'naya sistema bukhgalterskogo ucheta v Respublike Kazakhstan [The national accounting system in the Republic of Kazakhstan]. Almaty, Izdatel'stvo LEM Publ., 2010, part 1, 220 p.
Seitkasimov G.S., Shayakhmetova K.O., Abdraimova G.T. Bukhgalterskii uchet i otchetnost' v bankakh [Accounting and reporting in banks]. Almaty, Karzhy-Karazhat, Raritet Publ., 2011, 165 p.
Orazbekuly B., Kim M.V. Vedenie bukhgalterskogo ucheta i sostavlenie finansovoi otchetnosti gosudarstvennykh uchrezhdenii v Kazakhstane [Accounting and financial reporting preparation by public institutions in Kazakhstan]. Molodoi uchenyi = Young Scientist, 2014, no. 7, pp. 391–393.
Utebaeva G.M. [Harmonization of accounting under economic globalization]. Sotsial'no-ekonomicheskie problemy kooperativnogo sektora ekonomiki: Materialy III Mezhdunarodnoi nauchno-prakticheskoi konferentsii molodykh uchenykh – prepodavatelei, sotrudnikov, aspirantov i soiskatelei [Proc. 3rd Int. Sci. Conf. Socio-economic Problems of the Cooperative Sector of Economy]. Moscow, Russian University of Cooperation Publ., 2010, pp. 443–447.