turanВестник университета «Туран»Bulletin of "Turan" University1562-29592959-1236Университет «Туран»10.46914/1562-2959-2022-1-2-305-312turan-2588Research ArticleТРИБУНА МОЛОДОГО ИССЛЕДОВАТЕЛЯPLATFORM OF YOUNG RESEARCHERПреимущества и проблемы внедрения МСФО в рамках унификации процесса финансовой отчетностиAdvantages and problems of IFRS implementation within the framework of unification of the financial reporting processКаиповаГ. С.KaipovaG. S.

к.э.н., ассоциированный профессор

г. Алматы

c.e.s., associate professor

Almaty

gulnara.kaipova@narxoz.kzАсановаА. Б.AssanovaA. B.

к.э.н., ассоциированный профессор

г. Алматы

c.e.s., associate professor

Almaty

altin_assan@bk.ruСерикбаеваС. Г.SerikbayevaS. G.

к.э.н., ассоциированный профессор

г. Алматы

c.e.s., associate professor

Almaty

s.serikbayeva@mail.ruУниверситет НархозКазахстанNarxoz UniversityKazakhstanАлматинский технологический университетКазахстанAlmaty Technological UniversityKazakhstanКазахский национальный аграрный исследовательский университетКазахстанKazakh National Agrarian Research UniversityKazakhstan20222806202202305312Copyright © Каипова Г.С., Асанова А.Б., Серикбаева С.Г., 20222022Каипова Г.С., Асанова А.Б., Серикбаева С.Г.Kaipova G.S., Assanova A.B., Serikbayeva S.G.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.turan-edu.kz/jour/article/view/2588

Международные стандарты финансовой отчетности (МСФО) состоят из набора правил бухгалтерского учета, определяющих, как операции и другие учетные события должны отражаться в финансовой отчетности. Они предназначены для поддержания доверия и прозрачности в финансовом мире, что позволяет инвесторам и бизнесменам принимать обоснованные финансовые решения. Роль международных стандартов финансовой отчетности заключается в формировании максимально достоверной информации о финансовом состоянии и финансовых результатах деятельности организации. Отчетность же выступает средством коммуникации в рамках международных рынков. Глобализация придает большое значение сближению с МСФО, поскольку финансовая отчетность, подготовленная в соответствии с национальными стандартами, не отвечает потребностям и интересам пользователей и лиц, принимающих решения. В данной работе описываются преимущества и проблемы, связанные с внедрением и соблюдением МСФО. Учитывая положительные бонусы, которые, как ожидается, принесут МСФО, и проблемы, с которыми сталкиваются компании при принятии и постоянном соблюдении МСФО, важно обсудить теоретические и эмпирические исследования, касающиеся МСФО. Настоящая исследовательская работа посвящена анализу существующей литературы о преимуществах и проблемах внедрения МСФО в рамках унификации процесса финансовой отчетности.

International Financial Reporting Standards (IFRS) consist of accounting rules that determine how transactions and other accounting events should be reflected in the financial statements. They are designed to maintain credibility and transparency in the financial world, enabling investors and business operators to make informed financial decisions. The role of international financial reporting standards is to generate the most reliable information about an organisation's financial condition and financial performance. Reporting acts as a means of communication within national and international markets. Globalization adds significance to the convergence with IFRS, as financial reports prepared according to national standards do not satisfy the needs and interests of users and decision-makers. This article describes the benefits and challenges associated with IFRS implementation and compliance. Considering the favourable bonuses that IFRS is expected to bring and the challenges companies face in adopting and continuously complying with IFRS, it is essential to discuss the theoretical and empirical studies performed pre and post-implementation of the standards under discussion. The current research paper is designed to analyze the existing literature on the benefits and challenges of IFRS adoption as a part of the unification of the financial reporting process.

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The authors declare that there are no conflicts of interest present.