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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of February 3, 2003 No. 119

About approval of Rules of determination of the organizations which financial reporting since January 1, 2003 is constituted according to international accounting standards

For the purpose of implementation of article 2 of the Law of the Republic of Kazakhstan of June 24, 2002 "About modification and amendments in the Presidential decree of the Republic of Kazakhstan which is valid the law "About financial accounting" the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of determination of the organizations which financial reporting since January 1, 2003 is constituted according to international accounting standards.

2. This resolution becomes effective from the date of signing.

 

Prime Minister

Republic of Kazakhstan I. Tasmagambetov

Approved by the order of the Government of the Republic of Kazakhstan of February 3, 2003 No. 119

Rules of determination of the organizations which financial reporting since January 1, 2003 is constituted according to international accounting standards

1. These rules are developed for the purpose of implementation of article 2 of the Law of the Republic of Kazakhstan of June 24, 2002 "About modification and amendments in the Presidential decree of the Republic of Kazakhstan which is valid the law, "About financial accounting".

2. These rules determine the organizations which financial reporting since January 1, 2003 is constituted according to international accounting standards (further - IFRS).

3. The organizations, regulation and supervision for which treat the organizations which financial reporting since January 1, 2003 is constituted according to IFRS activities according to the legislation of the Republic of Kazakhstan it is exercised by National Bank of the Republic of Kazakhstan.

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