THE THEORETICAL-METODICAL BASES OF ENSURING CONTROL OF THE ACCOUNTING OF CONSTRUCTION ACTIVITY IN THE CONDITIONS OF IFRS
Journal Title: Экономика и финансы - Year 2015, Vol 1, Issue 2
Abstract
Construction is a leading branch of economy of Kazakhstan where important problems of restructuring of material resources of all production capacity of the country and development of the non-productive sphere are solved. Formation of the reporting according to IFRS is one of conditions which opens to the construction enterprises the possibility of familiarizing with the international markets of the capital. The system of accounting of the construction organization has considerable differences in comparison with the systems of accounting of the organizations of other types of economic and business activity that causes imperfection of the existing methodology of accounting, taxation, and also the system of internal control. It is a serious obstacle for the increase in the volumes of investment connected with capital construction. Therefore, it is necessary to pay special attention to methodical questions of the organization of accounting by the construction organizations according to IFRS.
Authors and Affiliations
A. E. Aithozhina
Keywords
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