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Preparation of accounting policy (introduction of amendments to accounting policy)
According to item 2 Article 6 of the Law “On Accounting and Financial Statements” the accounting policy is represented by specific principles, framework, provisions, regulations and practice accepted to use by individual entrepreneur or organization for maintenance of accounting records and preparation of financial statements in compliance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial statements, international or national standards, international standard for small and medium business and typical plan of business accounts based on their demands and peculiarity of activity.
The accounting policy is a part of accounting records. The unavailability of accounting policy is a violation according to the Code “On administrative violations”.
“Kaz Legal & Accounting Services (KLAS)” LLP will render the assistance to provide services for development, follow-up revision of accounting policy and introduction of amendments to accounting policy.