KIRGIZİSTAN’IN MUHASEBE KÜLTÜRÜ

Authors : Nevzat TETİK

Pages : 39-45

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Publication Date : 2014-05-01

Article Type : Research Paper

Abstract :With the Collapse of Soviet Union several Turkish rooted republıcs have emerged in the central Asia. One of them is Kyrgyzstan. This study is trying to explore evolutıon and development of Kirgiz accountıng culture. However almost all newly established Turkish rooted countries are mostly still applying the rules and regulations determined by soviet Russia before the perestroika. Since 1991, when the Kirgiz government had freedom, government is trying to adapt its economy to free market economy, they are still in transition. Whereas, it is difficult to conclude they have reached to required degree of dynamism in accounting profession standards and rules and regulations. Businesses in area are still using the program called 1-C insert ignore into journalissuearticles values(in Russian ‘’Odin Es’’); which is designed and applied by Russia after perestroika. This is quite detailed accounting program. Whole Central Asian Turkish countries, including Kyrgyzstan, have changed and revised some of the details in according to their rules and regulations in that program and they are using them as base for the accounting records.
Keywords : Central Asian Turkish Republics, accounting, Kyrgyzstan, auditing