Problems of Development of Accounting on Peasant (Farm) Enterprises in Republic of Kazakhstan

Abstract

The great work to create the conditions of transition to accounting in accordance with international and national standards has been done in the republic. A number of regulatory accounting and reporting regulations for all levels regulation have been adopted. However, a number of issues of the problem under study don’t get sufficiently complete solution for agricultural enterprises and their main activities. The article presents the results of the study and the expediency of application of the model of simplified accounting. It has been shown that these problems can actually be solved by the development of accounting registers, corresponding to the requirements of the existing legislation in the Republic which allow to fully take into account the economic activity of small businesses (peasant (farm) enterprises, limited liability partnerships, co-operatives).