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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

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 10, 2016 No. 59

About modification and amendments in some orders of the Minister of Finance of the Republic of Kazakhstan and recognition voided some orders of the Ministry of Finance of the Republic of Kazakhstan

I ORDER:

1. Bring the following changes and amendment in some orders of the Minister of Finance of the Republic of Kazakhstan:

1) in 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, No. 242 is published in the Kazakhstanskaya Pravda newspaper of September 15, 2010 (26303)):

in Rules of conducting financial accounting in the public institutions approved by the specified order:

state Item 264 in the following edition:

"264. In case of application of method of uniform charge of depreciation, the depreciation of fixed assets is made by the following methods:

1) with use of the established depreciation rates;

2) with use of certain useful life.

Annual regulations of depreciation on non-current assets of public institutions are established according to appendix 1 to these rules.";

state Item 316 in the following edition:

"316. Treat biological assets: animals and plants.

In shape according to appendix 2 to these rules biological assets, agricultural products and resulting effects of its conversion after obtaining (collection) are given.";

state Item 451 in the following edition:

"451. In shape according to appendix 3 to these rules different situations on emergence of estimative obligations are given.";

state Items 498 and 499 in the following edition:

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