Аccounting in digital trade in Kazakhstan

This article develops a process-digital methodological model for accounting for trade transactions in electronic commerce. The digital transformation of trade changes the structure of business operations and accounting information formation, in which verified digital events generated within integrated information systems play a central role. In online trade, the accounting cycle begins with a digital order and includes payment processing, inventory movements and write-offs, return handling, recognition of marketplace commissions, and the recognition of tax liabilities. The study proposes a process-digital accounting model based on an event-driven approach to transaction recording and the formalization of the trigger for the transfer of control over goods. The model is presented as a structured register of digital order events and accounting procedures, with a key control-transfer trigger determining the timing of revenue recognition and related measurement estimates. The framework ensures consistent application of IFRS 15 to revenue recognition, IAS 2 to inventory measurement with consideration of net realizable value (NRV), and IFRS 9 to the recognition of expected credit loss allowances. The model also considers the regulatory impact of the mandatory application of the National Product Catalogue in Kazakhstan from 1 January 2026 in the issuance of online cash register receipts and electronic invoices, strengthening requirements for master data consistency within the digital accounting and tax environment. The methodological approach combines regulatory analysis and digital business process modeling. The practical significance lies in the applicability of the proposed model to accounting policy development and digital platform design for Kazakhstan’s e-commerce sector.

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