This bachelor thesis aims to represent historical development and general description of current accounting system in Kazakhstan, which was formed as independent repubilc in 1991 and still at the stage of developing. First of all, this work acquaints Czech public with basic stages of formation and evolution of accounting. Then the work deals with normative regulation of accounting in Kazakhstan and actual using of national and international standards of financial reporting in companies at presen... show full abstractThis bachelor thesis aims to represent historical development and general description of current accounting system in Kazakhstan, which was formed as independent repubilc in 1991 and still at the stage of developing. First of all, this work acquaints Czech public with basic stages of formation and evolution of accounting. Then the work deals with normative regulation of accounting in Kazakhstan and actual using of national and international standards of financial reporting in companies at present time. The final part describes the current situation of accounting, analyzes factors, which are stimulating for conducting accounting under International Financial Reporting Standards, also problems encountered in the reformation process and ways of improving accounting system. |