ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 31, 2015 No. 241

About approval of Rules of financial accounting

According to the subitem 2) Item 5 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" PRIKAZYVAYU:

1. Approve the enclosed Rules of financial accounting.

2. To department of methodology of financial accounting and audit of the Ministry of Finance of the Republic of Kazakhstan (Bekturova A. T.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and in information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days after day of the first official publication, except for Item 12 of Rules of financial accounting which becomes effective since January 1, 2016.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2015 No. 241

Rules of financial accounting

Chapter 1. General provisions

1. These rules of financial accounting (further - Rules) are developed according to the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", the international and national accounting standards, establish procedure for 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:

1) the financial organizations, branches of nonresident banks of the Republic of Kazakhstan, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan, branches of insurance nonresident brokers of the Republic of Kazakhstan and Development bank of Kazakhstan regulation of system of financial accounting and which financial reporting according to the Law performs National Bank of the Republic of Kazakhstan;

2) public institutions, regulation of system of financial accounting and which financial reporting it is established by the budget legislation of the Republic of Kazakhstan.

3. The main objectives of Rules of financial accounting are:

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