Problems of accounting automation and financial reporting consolidation in the Republic of Kazakhstan

The basic concept of consolidated financial reporting appeared relatively recently. As it is known from economic sources in the early 20th century, American companies were the first to use consolidated reporting. The wider use of consolidated reporting in the United States of America can be explained by the fact that all conditions were created for doing business, i.e., the absence of legal, tax and other barriers, the creation of new large corporations and holdings, large-scale processes of concentration and centralization of capital to implement a new accounting methodology. Consolidated financial reporting in Europe, compared to the United States appeared some time later. Direct link with foreign companies, having a share of foreign assets formation of the enterprises with participation of foreign capital, the emergence of various forms of activity and of financial linkages between foreign companies and demanded providing businesses information about their financial activities in a combined form, i.e. the consolidated reporting. It should be borne in mind that the issue of consolidated reporting is given special attention in the last decade, international financial reporting standards, international auditing standards and other standards relevant to foreign trade activities introduced and updated. From the above, the consolidation process is a hard and accurate work, the errors in which can lead to distortion of the company's financial data.

консолидация, финансовая отчетность, стандарты, дочерние предприятия, методы учета, учетная политика, аудит, consolidation, financial reporting, standards, subsidiaries, accounting methods, accounting policies, audit, шоғырландыру, қаржылық есептілік, стандарттар, еншілес кәсіпорындар, есеп әдістері, есеп саясаты, аудит

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