National system of judicial accounting of accounting of the Republic of Kazakhstan
https://doi.org/10.35854/2219-6242-2023-2-294-301
Abstract
The article provides an in-depth analysis of the current legislation of the Republic of Kazakhstan, examines certain provisions of the Constitution of the Republic of Kazakhstan, as well as a number of other normative legal acts. Along with it the features of realization of such principle of activity as economic development for the good of the people, fixed in article 2 of the acting Constitution of the Republic of Kazakhstan, are opened. The national system of accounting regulations of the Republic of Kazakhstan is defined as a driving force of improvement of its economy. The system, characterized by a certain structure and special hierarchy, is represented by the legal mechanism of accounting regulations with unified accounting requirements. The national system of accounting regulations reflects the specifics of interaction of normative legal acts on the basis of their belonging to one of the levels of the described system. In the process of research some features of the national system of accounting regulations of the Republic of Kazakhstan were revealed. Particular attention is paid to the legal and methodological bases of accounting in relation to the economic entity. The question of the role of the President of the Republic of Kazakhstan and the Ministry of Finance of the Republic of Kazakhstan in the formation of a national system of accounting regulations is highlighted.
About the Authors
I. I. Kuznetsov
Altai Institute of Economics (Branch) St. Petersburg University of Management Technologies and Economics; Kutafin Moscow State Law University (MSAL)
Russian Federation
Russian Federation
Ilya I. Kuznetsov — senior lecturer at the Department of Legal Disciplines; degree seeker at the Constitutional and Municipal Law Department of MSAL
106E Lenina Ave., Barnaul 656011
9 Sadovaya-Kudrinskaya st., Moscow 125993
A. A. Kuznetsova
Altai Branch of Financial university under the Government of the Russian Federation
Russian Federation
Russian Federation
Alyona A. Kuznetsova — 3th year master’s degree student of the faculty of Economics
54 Lenina Ave., Barnaul 656038
References
1. Constitution of the Republic of Kazakhstan. Adopted at the republican referendum on August 30, 1995 (with amendments and additions as of March 23, 2019). Official website of the President of the Republic of Kazakhstan. URL: https://www.akorda.kz/en/official_documents/constitution (accessed on 09.09.2022).
2. On accounting and financial reporting. The Law of the Republic of Kazakhstan dated 28 February, 2007 No. 234 (as amended on September 12, 2022). Unified Platform of Internet Resources of State Bodies. URL: https://www.gov.kz/legalacts/details/Z070000234_?lang=en (accessed on 09.09.2022).
3. On approval of the National financial reporting standard. Order of the Ministry of Finance of the Republic of Kazakhstan dated January 31, 2013 No. 50 (as amended on October 22, 2021). Official website of the Ministry of Finance of the Republic of Kazakhstan. URL: https://www.gov.kz/memleket/entities/minfin/documents/details/adilet/V1300008328?lang=ru (accessed on 09.09.2022). (In Russ.).
4. On approval of the Accounting rules. Order of the Ministry of Finance of the Republic of Kazakhstan dated March 31, 2015 No. 241 (as amended on October 22, 2021). Official website of the Ministry of Finance of the Republic of Kazakhstan. URL: https://www.gov.kz/memleket/entities/minfin/documents/details/adilet/V1500010954?lang=ru (accessed on 09.09.2022). (In Russ.).
5. On approval of the Rules for maintaining accounting in public institutions. Order of the Minister of Finance of the Republic of Kazakhstan dated August 3, 2010 No. 393 (as amended on January 6, 2022). Unified Platform of Internet Resources of State Bodies. URL: https://www.gov.kz/legalacts/details/V100006443_?lang=ru#z1 (accessed on 09.09.2022). (In Russ.).
6. On approval of the Model chart of accounts. Order of the Ministry of Finance of the Republic of Kazakhstan dated May 23, 2007 No. 185 (as amended on July 4, 20). Official website of the Ministry of Finance of the Republic of Kazakhstan. URL: https://www.gov.kz/memleket/entities/minfin/documents/details/adilet/V070004771_?lang=ru (accessed on 09.09.2022). (In Russ.).
7. Regulations on the Department of Accounting, Audit and Evaluation Methodology of the Ministry of Finance of the Republic of Kazakhstan. Order of the Executive Secretary of the Ministry of Finance of the Republic of Kazakhstan dated December 13, 2019. Official website of the Ministry of Finance of the Republic of Kazakhstan. URL: https://www.gov.kz/memleket/entities/minfin/documents/details/3892?lang=ru (accessed on 10.03.2023). (In Russ.).
8. Information on the development of measures for the formation of the Register of mandatory requirements in the field of entrepreneurship for the analysis (revision) of regulatory acts. Official website of the Ministry of Finance of the Republic of Kazakhstan. URL: https://www.gov.kz/memleket/entities/minfin/documents/details/410417?lang=ru (accessed on 10.03.2023). (In Russ.).
Review
For citations:
Kuznetsov I.I., Kuznetsova A.A. National system of judicial accounting of accounting of the Republic of Kazakhstan. Sociology and Law. 2023;15(2):294-301. (In Russ.) https://doi.org/10.35854/2219-6242-2023-2-294-301
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