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).
Parameter |
Value |
|---|---|
| Act approved on | 12/22/2017 |
| Act change date | 01/01/2026 |
| Date of official publication in ILS "Adilet" | |
| Information on official publication of the act | ABSENT |
| Act form | Decree, Rules |
| Legal relations area | Financial discipline. Accounting. Financial control. Audit, Regulations: preparation, adoption, change, publication, interpretation, state account |
| Legal validity | Акт Министерства или ведомства |
| Agency of act regulation | The National Bank of the Republic of Kazakhstan |
| Area of activity | Республика Казахстан |
| Act registration number in the State Register of Regulatory Legal Acts of the Republic of Kazakhstan | 119337 |
| RLA registration number assigned by rule-making body | 269 |
| Number of RLA state registration at justice agencies | 16502 |
| RLA developer | The National Bank of the Republic of Kazakhstan |
| Registered in the MoJ on | 03/05/2018 |
| Database section | Finance |
| Authority of departmental act registration | The Ministry of Justice of the Republic of Kazakhstan |
| Location of act approval | город Алматы |
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