THE PROBLEMS OF ACCOUNTING AND REPORTING OF SMALL BUSINESS IN KAZAKHSTAN
Abstract
Purpose – The purpose of the study is to develop guidelines for improving accounting and reporting in peasant (farmer) farms - small businesses in agriculture.
Methodology – in the course of research and analysis of information, abstract-logical, monographic economic and statistical methods are used.
Originality/value – the article presents the results of the study, justifies the expediency of applying the simplified accounting model. It is shown that these problems can practically be solved by developing accounting registers that meet the requirements of modern legislation in the republic and make it possible to take full account of the economic activities of small businesses - peasant (farm) enterprises.
Findings – peasant (farm) enterprises - small businesses in the agriculture of the republic currently need a more effective regulatory framework governing the organization of accounting and reporting, according to their specificity. Accounting should be simple, but at the same time allow to obtain complete and reliable information about the ongoing processes in the current economic activity for the operational management of these processes.
About the Authors
N. Baiboltaeva
NAO "Kazakh National Agrarian University"
Kazakhstan
Kazakhstan
Candidate of Economic Sciences, Professor
Almaty
A. Makulova
JSC "University Narxoz"
Kazakhstan
Kazakhstan
Doctor of Economics Sciences, Professor
Almaty
A. Saparbayev
Kazakhstan
Doctor of Economics Sciences, Professor
Almaty
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Review
For citations:
Baiboltaeva N., Makulova A., Saparbayev A. THE PROBLEMS OF ACCOUNTING AND REPORTING OF SMALL BUSINESS IN KAZAKHSTAN. Central Asian Economic Review. 2019;(3):201-212. (In Russ.)
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