On the existing practice of accounting in small enterprises, depending on the forms of economic entities

UDC 657

Authors

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

Abstract

The article discusses a set of activities conducted by the Govern-ment of the Kyrgyz Republic regarding the implementation of international standards. It is about the role and importance of standards in the development of the accounting system. A lot of organizational work was done to retrain ac-countants of business entities. A number of field seminars on retraining of ac-countants of joint-stock company under IFRS in the regions of the republic were held. The Ministry of Finance, with the support of international donor organiza-tions, trained under IFRS more than 5000 accountants of joint stock companies, teachers of accounting and economic analysis of universities of the Kyrgyz Re-public, and state tax inspectors.

Keywords

Accounting, analysis, audit, economics, system, capital, funds.