On approval of the Rules for creating provisions (reserves) in accordance with international standards of financial reporting and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting
Invalidated Unofficial translationResolution of the Board of the National Bank of the Republic of Kazakhstan of December 22, 2017 № 269. Registered with the Ministry of Justice of the Republic of Kazakhstan on March 5, 2018 № 16502. It became invalid by Resolution № 61 of the Board of the Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market dated 29.09.2025 (effective from 01.01.2026).
№ |
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RLA form and approving agency |
Additional information |
Change date |
RLA status |
|---|---|---|---|---|---|
| 1 | On approval of the Rules for creating provisions (reserves) in accordance with international standards of financial reporting and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting | Resolution of the Board of the National Bank of the Republic of Kazakhstan of December 22, 2017 No. 269. Registered with the Ministry of Justice of the Republic of Kazakhstan on March 5, 2018 No. 16502. | 12/22/2017 | New | |
| 2 | On approval of the Rules for creating provisions (reserves) in accordance with international standards of financial reporting and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting | Resolution of the Board of the National Bank of the Republic of Kazakhstan of December 22, 2017 No. 269. Registered with the Ministry of Justice of the Republic of Kazakhstan on March 5, 2018 No. 16502. | 07/01/2021 | Updated | |
| 3 | On approval of the Rules for creating provisions (reserves) in accordance with international standards of financial reporting and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting | Resolution of the Board of the National Bank of the Republic of Kazakhstan of December 22, 2017 No. 269. Registered with the Ministry of Justice of the Republic of Kazakhstan on March 5, 2018 No. 16502. | 10/28/2022 | Updated | |
| 4 | On approval of the Rules for creating provisions (reserves) in accordance with international standards of financial reporting and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting | Resolution of the Board of the National Bank of the Republic of Kazakhstan of December 22, 2017 No. 269. Registered with the Ministry of Justice of the Republic of Kazakhstan on March 5, 2018 No. 16502. | 01/01/2024 | Updated | |
| 5 | On approval of the Rules for creating provisions (reserves) in accordance with international standards of financial reporting and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting | Resolution of the Board of the National Bank of the Republic of Kazakhstan of December 22, 2017 No. 269. Registered with the Ministry of Justice of the Republic of Kazakhstan on March 5, 2018 No. 16502. | 06/24/2024 | Updated | |
| 6 | On approval of the Rules for creating provisions (reserves) in accordance with international standards of financial reporting and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting | Resolution of the Board of the National Bank of the Republic of Kazakhstan of December 22, 2017 № 269. Registered with the Ministry of Justice of the Republic of Kazakhstan on March 5, 2018 № 16502. It became invalid by Resolution № 61 of the Board of the Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market dated 29.09.2025 (effective from 01.01.2026). | 01/01/2026 | Invalidated |
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