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THE CURRENT STATUS OF ACCOUNTING ORGANIZATION FEATURES OF CONSTRUCTION ENTERPRISES IN KAZAKHSTAN

Abstract

The purpose of the research is looking at issues and procedures for accounting of construction companies in Kazakhstan.
Methodology – dialectical, abstract-logical, analysis and synthesis, as well as analytical .
Originality/value – the results obtained from the study can be used in the accounting of construction companies.
Findings. Comprehensive analysis of the current economic situation in the modern construction market; features of the construction industry and its accounting organization have been identified; regulatory framework and international financial reporting standards in the field of construction have been considered.

About the Authors

S. S. Saparbaeva
L. N. Gumilyov Eurasian National University
Kazakhstan

Nur-Sultan



R. M. Imanbekova
L. N. Gumilyov Eurasian National University
Kazakhstan

Nur-Sultan



References

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13. IAS 8 “Accounting policies, changes in accounting estimates and errors”, available at: https://www.ifrs.org/issued-standards/list-of-standards/ias-8-accounting-policies-changes-in-accounting-estimates-and-errors/ (accessed: February 6, 2020).

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Review

For citations:


Saparbaeva S.S., Imanbekova R.M. THE CURRENT STATUS OF ACCOUNTING ORGANIZATION FEATURES OF CONSTRUCTION ENTERPRISES IN KAZAKHSTAN. Central Asian Economic Review. 2020;(2):131-143. (In Kazakh)

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