СОВРЕМЕННЫЕ ПРОБЛЕМЫ ОРГАНИЗАЦИИ ФИНАНСОВОГО УЧЕТА В КЫРГЫЗСКОЙ РЕСПУБЛИКЕ

Authors : Obolbek KURMANBEKOV

Pages : 26-30

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Publication Date : 2017-05-01

Article Type : Research Paper

Abstract :The article describes: modern problems of financial reporting in the Kyrgyz Republic; necessity of national accounting standards for small and medium businesses, establishment of control mechanism for IFRS, implementation introduction of professional judgment; the order of conditional fact reporting.
Keywords : financial reporting, financial information, national accounting standards, facts of economical activity, accounting regulation, professional judgment, conditional fact, contingent liabilities, contingent assets