of May 25, 2016 No. 256
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, it is published in information system of law of Ad_let on June 8, 2015) the following changes:
in the Rules of conducting financial accounting approved by the specified order:
1) of Item 2 to state the subitem in the following edition:
"1) the financial organizations, the microfinancial organizations, special finance companies created according to the legislation of the Republic of Kazakhstan on project financing and securitization, the Islamic special finance companies created according to the legislation of the Republic of Kazakhstan on the security market and Development bank of Kazakhstan, regulation of system of financial accounting and which financial reporting according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" performs National Bank of the Republic of Kazakhstan;";
state Item 72 in the following edition:
"72. The commission establishes the reasons of the shortages or excesses found in case of inventory count. Conclusions, offers and decisions of the commission are drawn up by the protocol approved by the subject's management.
Results of inventory count are reflected in financial accounting and the financial reporting of that month in which inventory count was finished, and on annual inventory count - in the annual financial reporting.
Inventory count of receivables and payables is drawn up by the Inventory report of receivables and payables which form is approved by the Order 562, with appendix of the settlement reconciliation statement with debtors and creditors, in any form.".
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