Development of accounting and tax policies: assessment models and accounting of fixed assets
https://doi.org/10.46914/1562-2959-2020-1-4-141-146
Abstract
The article notes that the status, form and development of the content of the accounting and tax policy is still not given sufficient attention. The analysis of the current forms of accounting and tax policy has significant shortcomings and gaps. It is common to divide the normative legal acts of the Republic of Kazakhstan into 4 levels in the theoretical publications of Kazakhstan. Accounting policy, which occupies the fourth level among the regulatory documents of the Republic of Kazakhstan, unfortunately, has not yet received a proper assessment and proper place in the organization of the national accounting system. Difficult to understand turns of speech in Russian and Kazakh translations of IFRS create obstacles both in applying IFRS in practice and in developing local accounting and tax policies at enterprises. The article recommends specific examples in the Methodological section of accounting and tax policy “Examples of recognition and valuation of fixed assets – class” Personal computers (PCs) and office equipment”. In the context of the two tables, the dynamics of the accounting records of the movement of this class of assets from the stage of acquisition, current recognition and derecognition are shown. The issued and approved accounting and tax policy should have the status of a regulatory document for internal use and be presented for review to all regulatory and higher-level bodies.
About the Authors
R. N. Nurgalieva
Karaganda Economic University of Kazpotrebsoyuz
Kazakhstan
c.e.s., associate professor
Kazakhstan
c.e.s., associate professor
A. N. Toksanova
Kazakh University of Economics, Finance and International Trade
Kazakhstan
d.e.s., professor
Kazakhstan
d.e.s., professor
M. S. Erzhanov
Turan University
Kazakhstan
d.e.s., professor
Kazakhstan
d.e.s., professor
References
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Review
For citations:
Nurgalieva R.N., Toksanova A.N., Erzhanov M.S. Development of accounting and tax policies: assessment models and accounting of fixed assets. Bulletin of "Turan" University. 2020;(4):141-146. (In Russ.) https://doi.org/10.46914/1562-2959-2020-1-4-141-146
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