of November 27, 2023 No. 88
About entering of amendments into the resolution of Board of National Bank of the Republic of Kazakhstan of July 1, 2011 No. 68 "About approval of the Instruction for conducting financial accounting by certain subjects of the financial market"
The board of National Bank of the Republic of Kazakhstan DECIDES:
1. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of July 1, 2011 No. 68 "About approval of the Instruction for conducting financial accounting by certain subjects of the financial market" (it is registered in the Register of state registration of regulatory legal acts at No. 7121) the following amendments:
The instruction for conducting financial accounting by certain subjects of the financial market approved by the specified resolution:
add with Chapters 17, 18 and 19 following contents:
"Chapter 17. Fixed asset accounting according to the international standard for small and medium business
158. Upon purchase of fixed asset the following accounting entries are performed:
1) in case of receipt of fixed asset:
|
Дт |
2410 |
Fixed assets |
|
Кт |
3310 |
Short-term accounts payable to suppliers and contractors; |
2) in case of payment of fixed asset:
|
Дт |
3310 |
Short-term accounts payable to suppliers and contractors |
|
Кт |
1010 |
Cash on hand |
|
1030 |
Money on current accounts. |
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