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Problems of Accounting and Reporting of Small Agricultural Businesses in The Republic of Kazakhstan

Author

Listed:
  • Nesipkul Bayboltaeva*

    (Kazakh National Agrarian University, Abai Ð venue, 8, 050010, Almaty, Kazakhstan)

  • Abdizhapar Saparbayev

    (Academy KAINAR, Satpayev Street, 7A, Almaty, 050013 Kazakhstan)

  • Aygul Ismailova

    (Kazakh National Agrarian University, Abai Ð venue, 8, 050010, Almaty, Kazakhstan)

  • Aiymzhan Makulova

    (Narxoz University, Jandosov Street, 55, 050035, Almaty, Kazakhstan)

  • Aliya Imatayeva

    (Narxoz University, Jandosov Street, 55, 050035, Almaty, Kazakhstan)

Abstract

At the moment, small agricultural businesses operating in the Republic (limited liability partnerships, production cooperatives, peasant (farming) economies) need a more efficient regulatory framework regulating the organization of accounting and reporting according to their specificity. Their accounting should be simple, but at the same time it should allow obtaining complete and reliable information about ongoing processes in their current economic activity to operationally manage these processes. The article shows the study results, stipulates the reasonability of applying the simplified accounting and reporting model. It is shown that these problems can practically be solved by developing certain accounting registers and financial reporting forms that meet the requirements of the national legislation and allow most fully taking into account the economic activities of small agricultural businesses.

Suggested Citation

  • Nesipkul Bayboltaeva* & Abdizhapar Saparbayev & Aygul Ismailova & Aiymzhan Makulova & Aliya Imatayeva, 2018. "Problems of Accounting and Reporting of Small Agricultural Businesses in The Republic of Kazakhstan," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 67-75:3.
    • Handle: RePEc:arp:tjssrr:2018:p:67-75
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    Cited by:

    1. Kobiljon Khushvakhtzoda (Barfiev) & Dmitry Nazarov, 2021. "The Fuzzy Methodology’s Digitalization of the Biological Assets Evaluation in Agricultural Enterprises in Accordance with the IFRS," Mathematics, MDPI, vol. 9(8), pages 1-16, April.

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