Accounting Regulation and Procedures in Kazakhstan

The thesis is devoted to the accounting regulations in Kazakhstan. The aim of this work is to define the legal standards of the governing accounting system, which is regulated; this is characteristic of the accounting system of Kazakhstan and the Czech Republic. The thesis is divided into a two parts: the theoretical the and practical. The theoretical part is explains and describes the process of forming of the accounting systems of Kazakhstan. It is analyzes the current the status and harmonization of accounting in Kazakhstan. It is also describes the characteristics of accounting and steps in the accounting processes of Kazakhstan and the Czech Republic. In the analytical part describes the differences among the financial statements. With the help of a model example were quantify the net incomes of a chosen fictional company are quantified on the basis of the principles of accounting systems in Kazakhstan and the Czech Republic. In conclusion, the differences between the two countries are summarized