Problems of Accounting and Reporting of Small Agricultural Businesses in The Republic of Kazakhstan

Nesipkul Bayboltaeva*, Abdizhapar Saparbayev, Aygul Ismailova, Aiymzhan Makulova and Aliya Imatayeva
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Nesipkul Bayboltaeva*: Kazakh National Agrarian University, Abai Ð venue, 8, 050010, Almaty, Kazakhstan
Abdizhapar Saparbayev: Academy KAINAR, Satpayev Street, 7A, Almaty, 050013 Kazakhstan
Aygul Ismailova: Kazakh National Agrarian University, Abai Ð venue, 8, 050010, Almaty, Kazakhstan
Aiymzhan Makulova: Narxoz University, Jandosov Street, 55, 050035, Almaty, Kazakhstan
Aliya Imatayeva: Narxoz University, Jandosov Street, 55, 050035, Almaty, Kazakhstan

The Journal of Social Sciences Research, 2018, 67-75 Special Issue: 3

Abstract: At the moment, small agricultural businesses operating in the Republic (limited liability partnerships, production cooperatives, peasant (farming) economies) need a more efficient regulatory framework regulating the organization of accounting and reporting according to their specificity. Their accounting should be simple, but at the same time it should allow obtaining complete and reliable information about ongoing processes in their current economic activity to operationally manage these processes. The article shows the study results, stipulates the reasonability of applying the simplified accounting and reporting model. It is shown that these problems can practically be solved by developing certain accounting registers and financial reporting forms that meet the requirements of the national legislation and allow most fully taking into account the economic activities of small agricultural businesses.

Keywords: Small business; Peasant (farming) economy; Simplified accounting; Simplified reporting; National financial reporting standards. (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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