of August 9, 2021 No. 93
About modification of some legal acts in the field of financial accounting
Accepted by Jogorku Kenesh of the Kyrgyz Republic on June 23, 2021
Bring in the Law of the Kyrgyz Republic "About the organization of insurance in the Kyrgyz Republic" (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 1998, No. 12, the Art. 505) the following change:
add Article 22 with item 4 of the following content:
"4. The insurance company represents the financial reporting and audit opinions to Public depositary of the financial reporting according to the procedure, the established legislation of the Kyrgyz Republic on financial accounting.".
Bring in the Law of the Kyrgyz Republic "About financial accounting" (Sheets of Jogorku Kenesh of the Kyrgyz Republic, 2002, No. 6, the Art. 273) the following changes:
1) in preamble of the Law of the word "and creation" shall be replaced with words ", creation and representation";
2) in Article 1:
a) in Item 2:
- the paragraph one to state in the following edition:
"2. Unified methodological basis of conducting financial accounting and creation of the financial reporting applied in the territory of the Kyrgyz Republic to subjects of public interest and subjects of big business irrespective of pattern of ownership, are the International accounting standards (further - IFRS) accepted by Council for International accounting standards, published in the state and official languages according to the procedure, established by the Cabinet of Ministers of the Kyrgyz Republic. Subjects of public interest and subjects of big business have the right to apply the changes made to IFRS before their publication, according to the procedure, established by the Cabinet of Ministers of the Kyrgyz Republic, with the subsequent disclosure in notes to the financial reporting.";
- to state the paragraph of the sixth in the following edition:
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