of March 30, 2026 No. 206
About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2015 No. 241 "About approval of Rules of conducting financial accounting"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2015 No. 241 "About approval of Rules of conducting financial accounting" (it is registered in the Register of state registration of regulatory legal acts at No. 10954) the following changes:
state preamble in the following edition:
"According to the subitem 2) of Item 5 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and the subitem 166) of Item 15 of the Regulations on the Ministry of Finance of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387 I ORDER";
in the Rules of conducting financial accounting approved by the specified order:
state Items 1 and 2 in the following edition:
"1. These rules of conducting financial accounting (further - Rules) are developed according to the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" (further - the Law), the subitem 166) of Item 15 of the Regulations on the Ministry of Finance of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387, the international and national accounting standards and establish procedure for conducting financial accounting by individual entrepreneurs, legal entities, branches, representations and permanent organizations of the foreign legal entities registered in the territory of the Republic of Kazakhstan according to the Law of the Republic of Kazakhstan "About state registration of legal entities and accounting registration of branches and representations" (further - subjects).
2. Action of these rules does not extend on:
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