of February 16, 2023 No. 176
About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of September 7, 2010 No. 444 "About approval of accounting policy"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of September 7, 2010 No. 444 "About approval of accounting policy" (it is registered in the Register of state registration of regulatory legal acts at No. 6505) the following changes:
in the Accounting policy approved by the specified order:
state Item 13 in the following edition:
"13. Creation and accounts presentation by public institutions is performed according to the forms and Rules of creation and accounts presentation approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468 "About approval of forms and rules of creation and accounts presentation" (it is registered in the Register of state registration of regulatory legal acts at No. 15594).
Creation and submission of consolidated financial statements by administrators of budget programs and authorized body on budget implementation is performed according to Rules of creation of consolidated financial statements administrators of budget programs and the local authorized bodies on budget implementation approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 6, 2016 No. 640 "About approval of Rules of creation of consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation" (it is registered in the Register of state registration of regulatory legal acts at No. 14624).
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The document ceased to be valid since June 13, 2025 according to Item 1 of the Order of the Minister of Finance of the Republic of Kazakhstan of May 28, 2025 No. 261