Publication:
Republic of Kazakhstan : Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-06-12T18:20:08Z
dc.date.available2012-06-12T18:20:08Z
dc.date.issued2007-05
dc.description.abstractThis report on the report on the observance of standards and codes (ROSC) in Kazakhstan provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Kazakhstan. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA), and draws on international experience and good practices in the field of accounting and audit regulation, including in European Union (EU) Member States, to assess the framework for financial reporting and to make policy recommendations. The policy recommendations aim to help the Kazakhstan Government to support the country's integration into the global economy, in particular through strengthening the corporate sector's accounting, financial reporting and auditing practices. The financial sector, which is dominated by private commercial banks, has been one of the fastest growing sectors in Kazakhstan. However, while lending to the private sector has increased, credit risk analysis remains underdeveloped and there are problems with assessing the underlying portfolios owing to a significant lack of transparency regarding related parties and ultimate economic beneficiaries. The role of the non-banking financial sector is still limited but growing. This report shows much remains to be done if Kazakhstan wishes to raise the quality of accounting and auditing practices to a level in line with more-developed economies.en
dc.identifierhttp://documents.worldbank.org/curated/en/2007/05/8358001/kazakhstan-report-observance-standards-codes-rosc
dc.identifier.doi10.1596/7841
dc.identifier.urihttps://hdl.handle.net/10986/7841
dc.languageEnglish
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNT
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANT
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRACTICES
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING RULES
dc.subjectACCOUNTING STANDARD
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING TREATMENT
dc.subjectACCOUNTS
dc.subjectACCRUAL ACCOUNTING
dc.subjectACQUISITION
dc.subjectACQUISITION DATE
dc.subjectACTIVE MARKET
dc.subjectADVISORY GROUP
dc.subjectAMOUNT OF LOANS
dc.subjectASSESSMENT PROCESS
dc.subjectAUDIT REPORTS
dc.subjectAUDIT STANDARDS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITOR ROTATION
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBAD INVESTMENT
dc.subjectBALANCE SHEET
dc.subjectBALANCE SHEETS
dc.subjectBANK OFFICERS
dc.subjectBANKING INSTITUTIONS
dc.subjectBANKING LAW
dc.subjectBANKING SECTOR
dc.subjectBENEFICIARIES
dc.subjectBENEFIT PLANS
dc.subjectBOND ISSUES
dc.subjectBOOKKEEPING
dc.subjectBORROWER
dc.subjectBUSINESS COMBINATIONS
dc.subjectBUSINESS COMMUNITY
dc.subjectBUSINESS MANAGEMENT
dc.subjectBUSINESS OPERATIONS
dc.subjectBUSINESS PARTNERSHIPS
dc.subjectCAPITAL MARKET
dc.subjectCASH FLOW
dc.subjectCASH TRANSACTIONS
dc.subjectCENTRAL ASIAN
dc.subjectCIVIL CODE
dc.subjectCOLLATERAL
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMPANY LAW
dc.subjectCOMPLIANCE GAP
dc.subjectCOMPLIANCE GAPS
dc.subjectCONSUMER
dc.subjectCONSUMERS
dc.subjectCONTINGENT LIABILITIES
dc.subjectCONTRIBUTION
dc.subjectCONTRIBUTION PLAN
dc.subjectCOOPERATIVES
dc.subjectCORPORATE BOND
dc.subjectCORPORATE BOND MARKET
dc.subjectCORPORATE GOVERNANCE
dc.subjectCOST ACCOUNTING
dc.subjectCOST ALLOCATION
dc.subjectCOST INCREASES
dc.subjectCREDIBILITY
dc.subjectCREDIT RISK
dc.subjectCREDITORS
dc.subjectCURRICULUM
dc.subjectDEBT
dc.subjectDEFINED-BENEFIT PENSION
dc.subjectDEPOSITORS
dc.subjectDOMESTIC FINANCIAL MARKET
dc.subjectDUE DILIGENCE
dc.subjectECONOMIC DEVELOPMENT
dc.subjectECONOMICS EDUCATION
dc.subjectEDUCATION PROGRAMS
dc.subjectEDUCATION STANDARD
dc.subjectEDUCATION STANDARDS
dc.subjectEMPLOYEE BENEFITS
dc.subjectENTRY REQUIREMENTS
dc.subjectEQUIPMENT
dc.subjectEQUITY FINANCING
dc.subjectEQUITY MARKET
dc.subjectFAIR VALUE
dc.subjectFAIR VALUES
dc.subjectFINANCE EDUCATION
dc.subjectFINANCIAL ACCOUNTING
dc.subjectFINANCIAL ASSET
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENT
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL INVESTMENTS
dc.subjectFINANCIAL MARKETS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL RESOURCES
dc.subjectFINANCIAL SECTOR
dc.subjectFINANCIAL SECTORS
dc.subjectFINANCIAL SERVICES
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEM
dc.subjectFIXED ASSETS
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN INVESTMENT
dc.subjectFUTURE CASH FLOWS
dc.subjectGLOBAL ECONOMY
dc.subjectGOOD PRACTICE
dc.subjectGOOD PRACTICES
dc.subjectGOODWILL
dc.subjectGOVERNMENT GRANTS
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHOLDING
dc.subjectINCOME
dc.subjectINCOME TAX
dc.subjectINCOME TAXES
dc.subjectINDIVIDUAL ACCOUNTS
dc.subjectINFLATION
dc.subjectINFORMATION SYSTEMS
dc.subjectINFORMED DECISION
dc.subjectINFORMED DECISIONS
dc.subjectINITIAL PUBLIC OFFERING
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINSURANCE COMPANY
dc.subjectINSURANCE PREMIUMS
dc.subjectINTANGIBLE
dc.subjectINTANGIBLE ASSETS
dc.subjectINTEREST RATE
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORIES
dc.subjectINVESTMENT CAPITAL
dc.subjectINVESTMENT FLOWS
dc.subjectINVESTMENT OPPORTUNITIES
dc.subjectINVESTOR PROTECTION
dc.subjectIPO
dc.subjectJOB TRAINING
dc.subjectJOINT STOCK COMPANIES
dc.subjectJOINT-STOCK COMPANIES
dc.subjectJOINT-STOCK COMPANY
dc.subjectLACK OF INFORMATION
dc.subjectLACK OF KNOWLEDGE
dc.subjectLACK OF TRANSPARENCY
dc.subjectLARGE BUSINESSES
dc.subjectLARGE COMPANIES
dc.subjectLEGAL ADVICE
dc.subjectLEGAL AUTHORITY
dc.subjectLENDER
dc.subjectLENDERS
dc.subjectLIABILITY
dc.subjectLIQUIDITY
dc.subjectLOAN
dc.subjectLOAN PORTFOLIOS
dc.subjectLOCAL ECONOMY
dc.subjectLONG-TERM LOANS
dc.subjectMARKET CAPITALIZATION
dc.subjectMARKET ECONOMY
dc.subjectMARKET EFFICIENCY
dc.subjectMASS MEDIA
dc.subjectMICRO-ENTERPRISES
dc.subjectMONETARY ASSETS
dc.subjectMONETARY FUND
dc.subjectNATIONAL BANK
dc.subjectNET ASSETS
dc.subjectOIL PRICES
dc.subjectPENSION
dc.subjectPENSION FUND
dc.subjectPENSION FUNDS
dc.subjectPENSION PLANS
dc.subjectPENSION REGIME
dc.subjectPENSION SCHEMES
dc.subjectPENSIONS
dc.subjectPORTFOLIO
dc.subjectPORTFOLIO INVESTMENT
dc.subjectPORTFOLIOS
dc.subjectPRESENT VALUE
dc.subjectPRIVATE PENSION
dc.subjectPROFESSIONAL ASSOCIATION
dc.subjectPROFESSIONAL ASSOCIATIONS
dc.subjectPRUDENTIAL REGULATION
dc.subjectPUBLIC CONFIDENCE
dc.subjectPURCHASING
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectREAL ESTATE
dc.subjectREGULATORY AUTHORITY
dc.subjectRESPONSIBILITIES
dc.subjectRETIREMENT
dc.subjectSALE
dc.subjectSALES
dc.subjectSECURITIES
dc.subjectSECURITIES MARKET
dc.subjectSHARE CAPITAL
dc.subjectSHAREHOLDER
dc.subjectSHAREHOLDERS
dc.subjectSKILL DEVELOPMENT
dc.subjectSTAKEHOLDERS
dc.subjectSTATUTORY AUDITORS
dc.subjectSTOCK EXCHANGE
dc.subjectSUPERVISORY AGENCIES
dc.subjectSUPERVISORY AUTHORITIES
dc.subjectTAX
dc.subjectTAX CODE
dc.subjectTAX SYSTEM
dc.subjectTIME DEPOSITS
dc.subjectTRADING
dc.subjectTRANSACTION
dc.subjectUNAUDITED FINANCIAL STATEMENTS
dc.subjectVALUATION
dc.subjectVALUATIONS
dc.subjectWITHDRAWAL
dc.subjectWORK EXPERIENCE
dc.subjectWORTH
dc.titleRepublic of Kazakhstan : Accounting and Auditingen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.doiregistration2025-05-07T09:55:03.225259Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2007/05/8358001/kazakhstan-report-observance-standards-codes-rosc
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid833301468038997845
okr.guid397411468040169263
okr.guid147771468039261127
okr.identifier.externaldocumentum000020953_20070924101600
okr.identifier.internaldocumentum8358001
okr.identifier.report40942
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/09/24/000020953_20070924101600/Rendered/PDF/409420ENGLISH0KZ0rosc1aa11PUBLIC1.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryKazakhstan
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.topicPrivate Sector Development::Business Environment
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Business in Development
okr.unitCorporate Governance - WB (FCMCG)
okr.volume1 of 1
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