THEORY AND PRACTICE OF FORMATION OF ACCOUNTING AND TAX POLICY OF THE REPUBLIC OF KAZAKHSTAN
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2014, Vol 2, Issue 155
Abstract
The article discusses various definitions of accounting and tax policies of enterprises in modern economy. Determined that under the status of the Republic of Kazakhstan, the form and content development accounting and tax policy, has not yet been given sufficient attention. Despite the extensive work of international organizations to promote the transition of enterprises and organizations in Kazakhstan, international financial reporting standards and the content of your tax policy does not meet modern requirements. An analysis of currently valid forms accounting and tax policy, which determined that in this matter there are significant weaknesses and gaps. The article recommended structural elements and content of the accounting and tax policy, as a reference guide of all kinds of accounting, taking into account the specific features of business in the Republic of Kazakhstan.
Authors and Affiliations
Roza Nurgaliyeva
Keywords
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- EP ID EP403077
- DOI 10.17721/1728-2667.2014/155-2/6
- Views 46
- Downloads 0
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