Author: Andrey Khorunzhiy, Managing Partner of MinTax Group.

Current legislative standards

According to paragraph 1 of Article 2 of the RoK Law “On Accounting and Financial Reporting”, the effect of this Law shall extend to:

  • individual entrepreneurs (IE);
  • legal entities, branches, representative offices and permanent establishments of foreign legal entities registered in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan.

At that, large-scale business entities and public interest organizations are obliged to prepare financial statements in accordance with read more

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