of March 30, 2022 No. 175
About approval of the Procedure for creation, management of Public depositary of the financial reporting and accounts presentation
For the purpose of implementation of article 6-1 of the Law of the Kyrgyz Republic "About financial accounting", according to articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:
1. Approve the Procedure for creation, management of Public depositary of the financial reporting and accounts presentation according to appendix.
Chairman of the Cabinet of Ministers of the Kyrgyz Republic
to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of March 30, 2022 No. 175)
1. This Procedure establishes procedure for creation and management of the financial reporting of Public depositary (further - PDFO) and accounts presentations according to article 6-1 of the Law of the Kyrgyz Republic "About financial accounting".
2. PDFO - the single electronic system of collection, storage, generalization, the analysis and publication of the financial reporting and audit opinion representing component of the register of the state information resources.
3. For the purpose of creation of PDFO the authorized state body in the sphere of financial accounting (further - authorized body) provides:
1) development and installation of the software for collection, storages, generalization, the analysis and publication of the financial reporting and audit opinion (further - PO);
2) interaction of PO with information systems from which data are transmitted through the information Tunduk resource.
4. For management of PDFO the authorized body provides:
1) collection, storage and generalization of financial statements and audit opinions;
2) safety, data security and protection of data of PDFO with observance of the requirements established by the legislation of the Kyrgyz Republic in the sphere of financial accounting and electronic control;
3) necessary conditions for representation by subjects online financial statements and audit opinion;
4) check of respect for completeness and terms of submission of financial statements and audit opinions;
5) the publication of financial statements and audit opinions through the PDFO web portal;
6) the round-the-clock functioning of PDFO and the automated information processing brought in PDFO;
7) bystry and open entry of any interested person to published in PDFO of the financial reporting and to audit opinions, except for the data, access to which is limited according to the legislation of the Kyrgyz Republic in the sphere of electronic control;
8) the periodic copying of data PDFO on the reserve carrier of authorized body allowing to perform their recovery from the reserve carrier;
9) information support of all interested persons on the questions arising in connection with work of PDFO on e-mail by means of placement of information on often arising questions and answers to them in open access on the PDFO web portal.
5. During creation and management of PDFO the following basic principles are applied: legitimacy, authentication of data, identification, principle of the importance of data, principle of system audit, independence of program platform, availability and integrity, confidentiality, principle of compatibility, usability, expansibility, principle of progressive development, sequence, principle of operating efficiency, principle of use of open standards, principle of information security.
6. Physical persons and legal entities have the right to obtain information on the financial reporting, the consolidated financial statements constituted by subjects of public interest, subjects of big business and audit opinion after registration on the PDFO web portal. In case of registration the following data are entered: the surname, name, middle name, the identification taxpayer number (ITN), the e-mail address is also specified the purpose of receipt of information.
7. The financial reporting, consolidated financial statements constituted according to International accounting standards (further - IFRS), for subjects of small and medium business (further - IFRS for MSP) and audit opinions are stored in PDFO and are in open access within 5 (five) years.
8. Subjects of public interest, subjects of big business and subjects of medium business shall provide in PDFO the financial reporting and consolidated financial statements constituted according to IFRS, IFRS for MSP till June 1 of the year following after accounting year.
9. Responsibility for accounts presentation, consolidated financial statements, constituted according to IFRS, IFRS for MSP, and audit opinion the subject's head according to the procedure, established by the legislation of the Kyrgyz Republic in the sphere of financial accounting bears.
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