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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

It is registered

Ministry of Justice

Republic of Kazakhstan

On September 22, 2012 No. 6505

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 7, 2010 No. 444

About approval of accounting policy

(as amended on 18-06-2025)

For the purpose of realization of Item 2 of Article 116 of the Budget code of the Republic of Kazakhstan I ORDER:

1. Approve the enclosed accounting policy.

2. To department of methodology of financial accounting, auditor activities of the Ministry of Finance of the Republic of Kazakhstan (Tuleuov A. O.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its official publication in the procedure established by the legislation.

3. This order becomes effective since January 1, 2013.

Minister

B. Zhamishev

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of September 7, 2010 No. 444

Accounting policy

Chapter 1. General provisions

1. Accounting policy is developed according to the Budget code of the Republic of Kazakhstan and Rules of conducting financial accounting in public institutions approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 3, 2010 No. 393 "About approval of Rules of conducting financial accounting in public institutions" (it is registered in the Register of state registration of regulatory legal acts at No. 6443) (further - Accounting rules).

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