International Accounting
 

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

Vol. 18, Iss. 43, NOVEMBER 2015

Received: 12 October 2015

Received in revised form: 11 January 2016

Accepted: 9 February 2016

Available online: 16 March 2016

Subject Heading: NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: 

Pages: 36-48

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

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.

Keywords: harmonization, reporting, simulation, transformation, profitability

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