of July 18, 2025 No. 377
About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of January 31, 2013 No. 50 "About approval of the National accounting standard"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of January 31, 2013 No. 50 "About approval of the National accounting standard" (it is registered in the Register of state registration of regulatory legal acts at No. 8328) the following changes:
state preamble in the following edition:
"According to the subitem 2) of Item 5 of Article 20, the subitem 12) of article 1 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" subitem 643-2) of Item 15 of the Regulations on the Ministry of Finance of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387 I ORDER:";
in the National accounting standard approved by the specified order:
state Item 1 in the following edition:
"1. This National accounting standard (further – the Standard) is developed according to the subitem 12) of Article 1 the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" (further – the Law on financial accounting), subitem 643-2) of Item 15 of the Regulations on the Ministry of Finance of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387 and determines the principles and quality characteristics of the financial reporting, conducting financial accounting and creation of the financial reporting by small business entities, and also the legal entities performing activities only through exchange points based on the license of National Bank of the Republic of Kazakhstan for exchange transactions with cash foreign currency";
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