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It is registered

Ministry of Justice

 Republic of Kazakhstan

On February 8, 2013 No. 8328

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 31, 2013 No. 50

About approval of the National accounting standard

(as amended on 13-08-2025)

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:

1. Approve the National accounting standard.

2. Recognize to invalid:

1) the order of the Minister of Finance of the Republic of Kazakhstan of June 21, 2007 No. 218 "About approval of the National accounting standard No. 1" (registered in the Register of state registration of regulatory legal acts for No. 4814, published in the Yuridicheskaya Gazeta newspaper of August 29, 2007, No. 132 (1335));

2) the order of the Minister of Finance of the Republic of Kazakhstan of June 21, 2007 No. 217 "About approval of the National accounting standard No. 2" (registered in the Register of state registration of regulatory legal acts for No. 4816, published in the Bulletin of regulatory legal acts of the central executive and other state bodies of the Republic of Kazakhstan, September, 2007 No. 9, the Art. 281).

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

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