The place and role of professional personnel in the development of the process of harmonization of the financial reporting system of economic entities of Kyrgyzstan

UDC 338.2

Authors

Kubanychbekov E. K.,
Jalal-Abad teacher state university, Jalal-Abad, Kyrgyz Republic
Kayipov N. A.,
postgraduate student of the International University them. K. Sh. Toktomamatova, Jalal-Abad, Kyrgyz Republic

Abstract

This article includes the results of the authors’ research on the role of professional personnel in the development of the process of harmonization of the financial reporting system. In the context of rapidly changing legislation and regulatory framework, the implementation of new ones in the accounting practice of organizations is impossible without constant advanced training, training and retraining of accounting personnel, primarily chief accountants and their deputies. The development of accounting and reporting forces us to continuously improve knowledge in the field of accounting education and the accounting profession. The task is to train a sufficient number of qualified accountants and auditors who understand the concepts and specific rules for the formation of information in accounting and reporting, possessing modern skills in accounting, preparation and audit of financial statements. This is facilitated by the annually increasing number of interested users, which is also one of the most important prerequisites for the development of accounting and reporting.

Keywords

professional staff, harmonization, accounting, analysis, audit, accounting policy, international standards, fixed assets, materials, funds, financial condition, capital.