THE RESOLUTION OF STATE COMMISSION UNDER THE GOVERNMENT OF THE KYRGYZ REPUBLIC ON ACCOUNTING STANDARDS AND AUDIT

of December 31, 2002 No. 35

About approval of the Provision "About Document Flow in Financial Accounting"

According to the International Accounting Standards (IAS) approaches to statement of financial accounting in business entities change, i.e. subjects independently develop accounting policy and issue orders with appendix of samples of source accounting documents, forms of the accounting registers applied to registration of the facts of economic activity. The correct organization of document flow and documentary registration of economic activities allows the subject to keep timely account, control of movement of property and condition of settlement payment discipline, etc. For the purpose of rendering the methodological help to subjects under the organization of work in the field of document flow by State commission under the Government of the Kyrgyz Republic on accounting standards and audit the Provision "About Document Flow in Financial Accounting" is developed.

The board of State commission under the Government of the Kyrgyz Republic on accounting standards and audit decides:

1. Approve the Provision "About Document Flow in Financial Accounting" and recommend it for application of the republic by business entities.

2. Publish this Resolution in mass media.

3. To impose control of execution of this resolution on the head of department on development and deployment of accounting standards and methodology of financial accounting Abekova Zh. T.

Approved by the Resolution of board of State commission under the Government of the Kyrgyz Republic on accounting standards and audit of December 31, 2002 No. 35

Provision "About Document Flow in Financial Accounting"

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