About the organization of accounting at small enterprises of Kyrgyzstan

UDC 657

Authors

Babakulova Ch. M.,
Jalal-Abad teacher state university, Jalal-Abad, Kyrgyz Republic

Abstract

The article considers a set of measures carried out by the Gov-ernment of the Kyrgyz Republic on the implementation of international stand-ards. It is said about the role and importance of standards in the development of the accounting system at small businesses. For the organization of accounting according to the simplified form of accounting, small enterprises are recom-mended to draw up a working chart of accounts based on a standard Chart of accounts. In connection with the transition to a reduced chart of accounts, small enterprises are recommended to make a number of changes to the generally accepted accounting procedure for production resources, production costs and financial results

Keywords

international financial reporting standards; development; accounting; financial reporting; economic conditions.