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Republic of Kazakhstan : Accounting and Auditing
CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank
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Title:
Republic of Kazakhstan : Accounting and Auditing
Author:
World Bank
Subjects:
ACCOUNT
;
ACCOUNTANCY
;
ACCOUNTANT
;
ACCOUNTANTS
;
ACCOUNTING
;
ACCOUNTING POLICIES
;
ACCOUNTING PRACTICES
;
ACCOUNTING RECORDS
;
ACCOUNTING RULES
;
ACCOUNTING STANDARD
;
ACCOUNTING STANDARDS
;
ACCOUNTING TREATMENT
;
ACCOUNTS
;
ACCRUAL ACCOUNTING
;
ACQUISITION
;
ACQUISITION DATE
;
ACTIVE MARKET
;
ADVISORY GROUP
;
AMOUNT OF LOANS
;
ASSESSMENT PROCESS
;
AUDIT REPORTS
;
AUDIT STANDARDS
;
AUDITED FINANCIAL STATEMENTS
;
AUDITING
;
AUDITING PROFESSION
;
AUDITING STANDARDS
;
AUDITOR ROTATION
;
AUDITORS
;
AUDITS
;
BAD INVESTMENT
;
BALANCE SHEET
;
BALANCE SHEETS
;
BANK OFFICERS
;
BANKING INSTITUTIONS
;
BANKING LAW
;
BANKING SECTOR
;
BENEFICIARIES
;
BENEFIT PLANS
;
BOND ISSUES
;
BOOKKEEPING
;
BORROWER
;
BUSINESS COMBINATIONS
;
BUSINESS COMMUNITY
;
BUSINESS MANAGEMENT
;
BUSINESS OPERATIONS
;
BUSINESS PARTNERSHIPS
;
CAPITAL MARKET
;
CASH FLOW
;
CASH TRANSACTIONS
;
CENTRAL ASIAN
;
CIVIL CODE
;
COLLATERAL
;
COMMERCIAL BANKS
;
COMPANY LAW
;
COMPLIANCE GAP
;
COMPLIANCE GAPS
;
CONSUMER
;
CONSUMERS
;
CONTINGENT LIABILITIES
;
CONTRIBUTION
;
CONTRIBUTION PLAN
;
COOPERATIVES
;
CORPORATE BOND
;
CORPORATE BOND MARKET
;
CORPORATE GOVERNANCE
;
COST ACCOUNTING
;
COST ALLOCATION
;
COST INCREASES
;
CREDIBILITY
;
CREDIT RISK
;
CREDITORS
;
CURRICULUM
;
DEBT
;
DEFINED-BENEFIT PENSION
;
DEPOSITORS
;
DOMESTIC FINANCIAL MARKET
;
DUE DILIGENCE
;
ECONOMIC DEVELOPMENT
;
ECONOMICS EDUCATION
;
EDUCATION PROGRAMS
;
EDUCATION STANDARD
;
EDUCATION STANDARDS
;
EMPLOYEE BENEFITS
;
ENTRY REQUIREMENTS
;
EQUITY FINANCING
;
EQUITY MARKET
;
FAIR VALUE
;
FAIR VALUES
;
FINANCE EDUCATION
;
FINANCIAL ACCOUNTING
;
FINANCIAL ASSET
;
FINANCIAL ASSETS
;
FINANCIAL INFORMATION
;
FINANCIAL INSTITUTIONS
;
FINANCIAL INSTRUMENT
;
FINANCIAL INSTRUMENTS
;
FINANCIAL INVESTMENTS
;
FINANCIAL MARKETS
;
FINANCIAL REPORTING
;
FINANCIAL REPORTING STANDARDS
;
FINANCIAL REPORTS
;
FINANCIAL RESOURCES
;
FINANCIAL SECTOR
;
FINANCIAL SECTORS
;
FINANCIAL SERVICES
;
FINANCIAL STATEMENT
;
FINANCIAL STATEMENTS
;
FINANCIAL SYSTEM
;
FIXED ASSETS
;
FOREIGN DIRECT INVESTMENT
;
FOREIGN INVESTMENT
;
FUTURE CASH FLOWS
;
GLOBAL ECONOMY
;
GOOD PRACTICE
;
GOOD PRACTICES
;
GOODWILL
;
GOVERNMENT GRANTS
;
GROSS DOMESTIC PRODUCT
;
HOLDING
;
INCOME
;
INCOME TAX
;
INCOME TAXES
;
INDIVIDUAL ACCOUNTS
;
INFLATION
;
INFORMATION SYSTEMS
;
INFORMED DECISION
;
INFORMED DECISIONS
;
INITIAL PUBLIC OFFERING
;
INSURANCE
;
INSURANCE COMPANIES
;
INSURANCE COMPANY
;
INSURANCE PREMIUMS
;
INTANGIBLE
;
INTANGIBLE ASSETS
;
INTEREST RATE
;
INTERNATIONAL ACCOUNTING STANDARDS
;
INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
;
INTERNATIONAL DEVELOPMENT
;
INTERNATIONAL STANDARDS
;
INVENTORIES
;
INVESTMENT CAPITAL
;
INVESTMENT FLOWS
;
INVESTMENT OPPORTUNITIES
;
INVESTOR PROTECTION
;
IPO
;
JOB TRAINING
;
JOINT STOCK COMPANIES
;
JOINT-STOCK COMPANY
;
LACK OF INFORMATION
;
LACK OF KNOWLEDGE
;
LACK OF TRANSPARENCY
;
LARGE BUSINESSES
;
LARGE COMPANIES
;
LEGAL ADVICE
;
LEGAL AUTHORITY
;
LENDER
;
LENDERS
;
LIABILITY
;
LIQUIDITY
;
LOAN
;
LOAN PORTFOLIOS
;
LOCAL ECONOMY
;
LONG-TERM LOANS
;
MARKET CAPITALIZATION
;
MARKET ECONOMY
;
MARKET EFFICIENCY
;
MASS MEDIA
;
MICRO-ENTERPRISES
;
MONETARY ASSETS
;
MONETARY FUND
;
NATIONAL BANK
;
NET ASSETS
;
OIL PRICES
;
PENSION
;
PENSION FUND
;
PENSION FUNDS
;
PENSION PLANS
;
PENSION REGIME
;
PENSION SCHEMES
;
PENSIONS
;
PORTFOLIO
;
PORTFOLIO INVESTMENT
;
PORTFOLIOS
;
PRESENT VALUE
;
PRIVATE PENSION
;
PROFESSIONAL ASSOCIATION
;
PROFESSIONAL ASSOCIATIONS
;
PRUDENTIAL REGULATION
;
PUBLIC CONFIDENCE
;
PURCHASING
;
QUALITY ASSURANCE
;
QUALITY CONTROL
;
REAL ESTATE
;
REGULATORY AUTHORITY
;
RESPONSIBILITIES
;
RETIREMENT
;
SALE
;
SALES
;
SECURITIES
;
SECURITIES MARKET
;
SHARE CAPITAL
;
SHAREHOLDER
;
SHAREHOLDERS
;
SKILL DEVELOPMENT
;
STAKEHOLDERS
;
STATUTORY AUDITORS
;
STOCK EXCHANGE
;
SUPERVISORY AGENCIES
;
SUPERVISORY AUTHORITIES
;
TAX
;
TAX CODE
;
TAX SYSTEM
;
TIME DEPOSITS
;
TRADING
;
TRANSACTION
;
UNAUDITED FINANCIAL STATEMENTS
;
VALUATION
;
VALUATIONS
;
WITHDRAWAL
;
WORK EXPERIENCE
;
WORTH
Description:
This report on the report on the observance of standards and codes (ROSC) in Kazakhstan provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Kazakhstan. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA), and draws on international experience and good practices in the field of accounting and audit regulation, including in European Union (EU) Member States, to assess the framework for financial reporting and to make policy recommendations. The policy recommendations aim to help the Kazakhstan Government to support the country's integration into the global economy, in particular through strengthening the corporate sector's accounting, financial reporting and auditing practices. The financial sector, which is dominated by private commercial banks, has been one of the fastest growing sectors in Kazakhstan. However, while lending to the private sector has increased, credit risk analysis remains underdeveloped and there are problems with assessing the underlying portfolios owing to a significant lack of transparency regarding related parties and ultimate economic beneficiaries. The role of the non-banking financial sector is still limited but growing. This report shows much remains to be done if Kazakhstan wishes to raise the quality of accounting and auditing practices to a level in line with more-developed economies.
Publisher:
Washington, DC
Creation Date:
2007
Language:
English
Source:
Open Knowledge Repository
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