THE ORDER OF THE DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 16, 2014 No. 275

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of September 7, 2010 No. 444 "About approval of accounting policy"

According to Item 2 of Article 116 of the Budget code of the Republic of Kazakhstan, 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" (registered in the Register of state registration of regulatory legal acts for No. 6505, No. 263 published of October 6, 2010 (26324) in the Kazakhstanskaya Pravda newspaper) the following changes and amendment:

in the Accounting policy approved by the specified order:

the second Item 13 to state part in the following edition:

"Creation and submission of consolidated financial statements by administrators of budget programs 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 October 30, 2013 No. 500 (registered in the Register of state registration of regulatory legal acts for No. 8913).";

third of Item 14 to state part in the following edition:

"The annual financial reporting is constituted as of January 1 of the year following reporting. The semi-annual financial reporting is constituted as of July 1 of the current financial year.";

to state part one of Item 16 in the following edition:

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