ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 16, 2018 No. 383

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2015 No. 241 "About approval of Rules of conducting financial accounting"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2015 No. 241 "About approval of Rules of conducting financial accounting" (it is registered in the Register of state registration of regulatory legal acts for No. 10954, it is published on June 8, 2015 in information system of law of Ad_let) the following changes and amendments:

in the Rules of conducting financial accounting approved by the specified order:

2) of Item 2 to state the subitem in the following edition:

"2) public institutions, regulation of system of financial accounting and which financial reporting it is established by the budget legislation of the Republic of Kazakhstan.";

state Item 12 in the following edition:

"12. When carrying out corrective records content of transaction and the reason of correction reveal.

Corrective and other accounting records are drawn up by the accounting reference signed by management of the subject and the chief accountant (or the officials of the organization having rights of the first and second signature of bank and financial records) with appendix of supporting documents, and sealed this organization (in case of its availability).";

add with Item 22-1 of the following content:

"22-1. In case of implementation of Agreements on public procurements the forms of source documents approved by the legislation of the Republic of Kazakhstan on public procurements are applied.";

state Item 26 in the following edition:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info