{"id":965,"date":"2024-01-19T09:49:02","date_gmt":"2024-01-19T06:49:02","guid":{"rendered":"https:\/\/nrgaudit.kz\/?p=965"},"modified":"2026-02-24T07:52:09","modified_gmt":"2026-02-24T04:52:09","slug":"mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya","status":"publish","type":"post","link":"https:\/\/nrgaudit.kz\/en\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/","title":{"rendered":"International Financial Reporting Standards (IFRS) in Kazakhstan: Transition and adaptation"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Introduction<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u041c\u0421\u0424\u041e \u0441\u0442\u0430\u043d\u043e\u0432\u044f\u0442\u0441\u044f \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u043c \u0434\u043b\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0442 \u0441 \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u0430\u043c\u0438, \u0431\u0430\u043d\u043a\u0430\u043c\u0438, \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c\u0438 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0430\u043c\u0438 \u0438 \u0433\u0440\u0443\u043f\u043f\u0430\u043c\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439. \u041f\u0435\u0440\u0435\u0445\u043e\u0434 \u043d\u0430 \u041c\u0421\u0424\u041e \u0434\u0430\u0435\u0442 \u0441\u043e\u043f\u043e\u0441\u0442\u0430\u0432\u0438\u043c\u043e\u0441\u0442\u044c \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439, \u043f\u043e\u0432\u044b\u0448\u0430\u0435\u0442 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u044c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0434\u0430\u043d\u043d\u044b\u0445 \u0438 \u0443\u043f\u0440\u043e\u0449\u0430\u0435\u0442 \u043a\u043e\u043c\u043c\u0443\u043d\u0438\u043a\u0430\u0446\u0438\u044e \u0441 \u0432\u043d\u0435\u0448\u043d\u0438\u043c\u0438 \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u0435\u043b\u044f\u043c\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u041f\u043e\u0447\u0435\u043c\u0443 \u041c\u0421\u0424\u041e \u0432\u0430\u0436\u043d\u044b \u0434\u043b\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u041c\u0421\u0424\u041e \u043f\u043e\u043b\u0435\u0437\u043d\u044b \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u00ab\u043a\u0440\u0443\u043f\u043d\u044b\u043c \u0438\u0433\u0440\u043e\u043a\u0430\u043c\u00bb. \u0414\u0430\u0436\u0435 \u0434\u043b\u044f \u0441\u0440\u0435\u0434\u043d\u0435\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430\u043c \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u0442 \u0432\u044b\u0441\u0442\u0440\u043e\u0438\u0442\u044c \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u043a\u043e\u043d\u0442\u0443\u0440: \u043f\u043e\u043d\u044f\u0442\u044c \u0440\u0435\u0430\u043b\u044c\u043d\u0443\u044e \u043f\u0440\u0438\u0431\u044b\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0439, \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u043d\u043e \u043e\u0446\u0435\u043d\u0438\u0432\u0430\u0442\u044c \u0430\u043a\u0442\u0438\u0432\u044b \u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430, \u0432\u0438\u0434\u0435\u0442\u044c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0440\u0438\u0441\u043a\u0438 \u0437\u0430\u0440\u0430\u043d\u0435\u0435.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u041a\u043e\u0433\u0434\u0430 \u041c\u0421\u0424\u041e \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u044b<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u043f\u0440\u0438\u0432\u043b\u0435\u0447\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f (\u0431\u0430\u043d\u043a\u0438, \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u044b, \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u044b)<\/li>\n\n\n\n<li>\u0443\u0447\u0430\u0441\u0442\u0438\u0435 \u0432 \u0433\u0440\u0443\u043f\u043f\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0438 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/li>\n\n\n\n<li>\u0440\u0430\u0431\u043e\u0442\u0430 \u0441 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c\u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0430\u043c\u0438<\/li>\n\n\n\n<li>\u0440\u043e\u0441\u0442 \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u0443\u0441\u043b\u043e\u0436\u043d\u0435\u043d\u0438\u0435 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432, \u043b\u0438\u0437\u0438\u043d\u0433\u0430, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u0432<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u041a\u0442\u043e \u043e\u0431\u044f\u0437\u0430\u043d \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u041c\u0421\u0424\u041e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u0432 \u0437\u0430\u0432\u0438\u0441\u044f\u0442 \u043e\u0442 \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0438 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0438 (\u043a\u0440\u0443\u043f\u043d\u044b\u0439 \u0431\u0438\u0437\u043d\u0435\u0441, \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u043e\u0433\u043e \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u0430, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u0438 \u0434\u0440.). \u0412 \u0440\u044f\u0434\u0435 \u0441\u043b\u0443\u0447\u0430\u0435\u0432 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b, \u0430 \u0434\u043b\u044f \u0447\u0430\u0441\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0434\u043e\u043f\u0443\u0441\u043a\u0430\u044e\u0442\u0441\u044f \u0430\u043b\u044c\u0442\u0435\u0440\u043d\u0430\u0442\u0438\u0432\u044b, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442 \u0434\u043b\u044f \u041c\u0421\u0411.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u041f\u0435\u0440\u0435\u0445\u043e\u0434 \u043d\u0430 \u041c\u0421\u0424\u041e: \u043a\u043b\u044e\u0447\u0435\u0432\u0430\u044f \u043b\u043e\u0433\u0438\u043a\u0430 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0430<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u0435\u0440\u0435\u0445\u043e\u0434 \u043d\u0430 \u041c\u0421\u0424\u041e \u2014 \u044d\u0442\u043e \u043d\u0435 \u00ab\u043f\u0435\u0440\u0435\u0444\u043e\u0440\u043c\u0430\u0442\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0444\u043e\u0440\u043c\u044b \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438\u00bb, \u0430 \u043f\u0435\u0440\u0435\u0441\u0442\u0440\u043e\u0438\u0442\u044c \u0443\u0447\u0435\u0442\u043d\u044b\u0435 \u043f\u043e\u0434\u0445\u043e\u0434\u044b: \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u0435, \u043e\u0446\u0435\u043d\u043a\u0443, \u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044e \u0438 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f. \u041d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435 \u043f\u0435\u0440\u0435\u0445\u043e\u0434 \u0434\u0435\u043b\u0430\u044e\u0442 \u0447\u0435\u0440\u0435\u0437 \u043f\u0440\u043e\u0435\u043a\u0442 \u0441 \u043f\u043e\u043d\u044f\u0442\u043d\u044b\u043c\u0438 \u044d\u0442\u0430\u043f\u0430\u043c\u0438 \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u043c \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u042d\u0442\u0430\u043f 1. \u0414\u0438\u0430\u0433\u043d\u043e\u0441\u0442\u0438\u043a\u0430 \u0438 gap-\u0430\u043d\u0430\u043b\u0438\u0437<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u041d\u0430 \u0441\u0442\u0430\u0440\u0442\u0435 \u0444\u0438\u043a\u0441\u0438\u0440\u0443\u044e\u0442 \u043e\u0442\u043b\u0438\u0447\u0438\u044f \u043c\u0435\u0436\u0434\u0443 \u0442\u0435\u043a\u0443\u0449\u0438\u043c \u0443\u0447\u0435\u0442\u043e\u043c \u0438 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f\u043c\u0438 \u041c\u0421\u0424\u041e:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0434\u043e\u0445\u043e\u0434\u044b \u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u044b (\u043c\u043e\u043c\u0435\u043d\u0442 \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u044f, \u0441\u043e\u0441\u0442\u0430\u0432, \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435)<\/li>\n\n\n\n<li>\u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u0438 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u044f (\u043a\u043e\u043c\u043f\u043e\u043d\u0435\u043d\u0442\u043d\u044b\u0439 \u043f\u043e\u0434\u0445\u043e\u0434, \u043f\u0435\u0440\u0435\u043e\u0446\u0435\u043d\u043a\u0430)<\/li>\n\n\n\n<li>\u043e\u0431\u0435\u0441\u0446\u0435\u043d\u0435\u043d\u0438\u0435 \u0430\u043a\u0442\u0438\u0432\u043e\u0432<\/li>\n\n\n\n<li>\u0440\u0435\u0437\u0435\u0440\u0432\u044b \u0438 \u043e\u0446\u0435\u043d\u043e\u0447\u043d\u044b\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430<\/li>\n\n\n\n<li>\u0430\u0440\u0435\u043d\u0434\u0430\/\u043b\u0438\u0437\u0438\u043d\u0433, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u044b<\/li>\n\n\n\n<li>\u043e\u0442\u043b\u043e\u0436\u0435\u043d\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 \u0438 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442 \u044d\u0442\u0430\u043f\u0430 \u2014 \u043a\u0430\u0440\u0442\u0430 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043e\u043a \u0438 \u043f\u043b\u0430\u043d \u0440\u0430\u0431\u043e\u0442 \u0441 \u043f\u0440\u0438\u043e\u0440\u0438\u0442\u0435\u0442\u0430\u043c\u0438.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u042d\u0442\u0430\u043f 2. \u0423\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430 \u043f\u043e \u041c\u0421\u0424\u041e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0423\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430 \u2014 \u043e\u0441\u043d\u043e\u0432\u0430 \u0435\u0434\u0438\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u0438\u044f. \u0412 \u043d\u0435\u0439 \u0437\u0430\u043a\u0440\u0435\u043f\u043b\u044f\u044e\u0442:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u043c\u043e\u0434\u0435\u043b\u0438 \u043e\u0446\u0435\u043d\u043a\u0438 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432<\/li>\n\n\n\n<li>\u043c\u0435\u0442\u043e\u0434\u044b \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u044f \u0432\u044b\u0440\u0443\u0447\u043a\u0438 \u0438 \u0437\u0430\u0442\u0440\u0430\u0442<\/li>\n\n\n\n<li>\u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0438 \u0433\u0440\u0443\u043f\u043f\u0438\u0440\u043e\u0432\u043a\u0438 \u0441\u0442\u0430\u0442\u0435\u0439<\/li>\n\n\n\n<li>\u043f\u043e\u0434\u0445\u043e\u0434 \u043a \u043e\u0446\u0435\u043d\u043e\u0447\u043d\u044b\u043c \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u044f\u043c \u0438 \u0440\u0435\u0437\u0435\u0440\u0432\u0430\u043c<\/li>\n\n\n\n<li>\u0443\u0447\u0435\u0442 \u0430\u0440\u0435\u043d\u0434\u044b, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u0432, \u043a\u0443\u0440\u0441\u043e\u0432\u044b\u0445 \u0440\u0430\u0437\u043d\u0438\u0446<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412\u0430\u0436\u043d\u043e, \u0447\u0442\u043e\u0431\u044b \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430 \u0431\u044b\u043b\u0430 \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u0430 \u043a \u0432\u0430\u0448\u0435\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u0430 \u043d\u0435 \u00ab\u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0430\u043b\u044c\u043d\u044b\u043c \u0448\u0430\u0431\u043b\u043e\u043d\u043e\u043c\u00bb.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u042d\u0442\u0430\u043f 3. \u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0434\u0430\u043d\u043d\u044b\u0445 \u0438 \u043d\u0430\u0441\u0442\u0440\u043e\u0439\u043a\u0430 \u0443\u0447\u0435\u0442\u0430<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0427\u0430\u0449\u0435 \u0432\u0441\u0435\u0433\u043e \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0430 \u043d\u0435 \u0432 \u0444\u043e\u0440\u043c\u0443\u043b\u0430\u0445, \u0430 \u0432 \u0434\u0430\u043d\u043d\u044b\u0445. \u0414\u043b\u044f \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u043d\u043e\u0439 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043d\u0443\u0436\u043d\u044b:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0440\u0430\u0441\u0448\u0438\u0444\u0440\u043e\u0432\u043a\u0438 \u043f\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430\u043c, \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u043c \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430\u043c, \u0437\u0430\u043f\u0430\u0441\u0430\u043c, \u0434\u0435\u0431\u0438\u0442\u043e\u0440\u043a\u0435\/\u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0440\u043a\u0435<\/li>\n\n\n\n<li>\u043a\u043e\u0440\u0440\u0435\u043a\u0442\u043d\u044b\u0435 \u0433\u0440\u0430\u0444\u0438\u043a\u0438 \u043f\u043e \u043b\u0438\u0437\u0438\u043d\u0433\u0443\/\u0430\u0440\u0435\u043d\u0434\u0435<\/li>\n\n\n\n<li>\u0430\u043d\u0430\u043b\u0438\u0442\u0438\u043a\u0430 \u043f\u043e \u0432\u0430\u043b\u044e\u0442\u043d\u044b\u043c \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u044f\u043c \u0438 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u0430\u043c<\/li>\n\n\n\n<li>\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u044b \u0434\u043b\u044f \u0440\u0435\u0437\u0435\u0440\u0432\u043e\u0432 \u0438 \u043e\u0446\u0435\u043d\u043e\u0447\u043d\u044b\u0445 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u0430\u0440\u0430\u043b\u043b\u0435\u043b\u044c\u043d\u043e \u043d\u0430\u0441\u0442\u0440\u0430\u0438\u0432\u0430\u044e\u0442 \u0443\u0447\u0435\u0442\u043d\u0443\u044e \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u0438 \u0440\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442\u044b \u0437\u0430\u043a\u0440\u044b\u0442\u0438\u044f \u043f\u0435\u0440\u0438\u043e\u0434\u0430, \u0447\u0442\u043e\u0431\u044b \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0441\u043e\u0431\u0438\u0440\u0430\u043b\u0430\u0441\u044c \u0441\u0442\u0430\u0431\u0438\u043b\u044c\u043d\u043e.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u042d\u0442\u0430\u043f 4. \u041f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 IFRS 1 \u043f\u0440\u0438 \u043f\u0435\u0440\u0432\u043e\u043c \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0435<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u0440\u0438 \u043f\u0435\u0440\u0432\u043e\u043c \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u041c\u0421\u0424\u041e \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u0435\u0442 IFRS 1. \u041e\u043d \u0437\u0430\u0434\u0430\u0435\u0442 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u043f\u0435\u0440\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c: \u0435\u0434\u0438\u043d\u044b\u0435 \u0443\u0447\u0435\u0442\u043d\u044b\u0435 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438 \u0434\u043b\u044f \u0432\u0441\u0435\u0445 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0445 \u043f\u0435\u0440\u0438\u043e\u0434\u043e\u0432, \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a \u0441\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u043c \u0434\u0430\u043d\u043d\u044b\u043c \u0438 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f\u043c, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u044f \u0438 \u043f\u043e\u0441\u043b\u0430\u0431\u043b\u0435\u043d\u0438\u044f \u0432 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u0441\u043b\u0443\u0447\u0430\u044f\u0445.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435 \u044d\u0442\u043e \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u00ab\u0442\u043e\u0447\u043a\u0438 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0430\u00bb \u0438 \u043d\u0430\u0447\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0431\u0430\u043b\u0430\u043d\u0441\u0430 \u043f\u043e \u041c\u0421\u0424\u041e<\/li>\n\n\n\n<li>\u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0443 \u0441\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430<\/li>\n\n\n\n<li>\u043f\u043e\u044f\u0441\u043d\u0435\u043d\u0438\u044f, \u043a\u0430\u043a \u043f\u0435\u0440\u0435\u0445\u043e\u0434 \u043f\u043e\u0432\u043b\u0438\u044f\u043b \u043d\u0430 \u043a\u0430\u043f\u0438\u0442\u0430\u043b, \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0438 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0435 \u043f\u043e\u0442\u043e\u043a\u0438<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u042d\u0442\u0430\u043f 5. \u0422\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u0438 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0438<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0422\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u2014 \u044d\u0442\u043e \u043f\u0430\u043a\u0435\u0442 \u043f\u0440\u043e\u0432\u043e\u0434\u043e\u043a\/\u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043e\u043a \u0438\u0437 \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0432 \u041c\u0421\u0424\u041e-\u043f\u043e\u0434\u0445\u043e\u0434. \u041e\u0431\u044b\u0447\u043d\u043e \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0438 \u0433\u0440\u0443\u043f\u043f\u0438\u0440\u0443\u044e\u0442\u0441\u044f \u043f\u043e \u0431\u043b\u043e\u043a\u0430\u043c:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0432\u044b\u0440\u0443\u0447\u043a\u0430 \u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b \u0441 \u043a\u043b\u0438\u0435\u043d\u0442\u0430\u043c\u0438<\/li>\n\n\n\n<li>\u0430\u0440\u0435\u043d\u0434\u0430\/\u043b\u0438\u0437\u0438\u043d\u0433 \u0438 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043d\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b<\/li>\n\n\n\n<li>\u0440\u0435\u0437\u0435\u0440\u0432\u044b (\u043e\u0442\u043f\u0443\u0441\u043a\u0430, \u0433\u0430\u0440\u0430\u043d\u0442\u0438\u0439\u043d\u044b\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430, \u0441\u043e\u043c\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u0434\u0435\u0431\u0438\u0442\u043e\u0440\u043a\u0430)<\/li>\n\n\n\n<li>\u043e\u0431\u0435\u0441\u0446\u0435\u043d\u0435\u043d\u0438\u0435 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0438 \u0442\u0435\u0441\u0442\u044b \u043d\u0430 impairment<\/li>\n\n\n\n<li>\u043e\u0442\u043b\u043e\u0436\u0435\u043d\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0430\u043a\u0442\u0438\u0432\u044b\/\u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430<\/li>\n\n\n\n<li>\u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044f \u0438 \u043e\u0446\u0435\u043d\u043a\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u0432<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u042d\u0442\u0430\u043f 6. \u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0438 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u041c\u0421\u0424\u041e \u0442\u0440\u0435\u0431\u0443\u044e\u0442 \u0441\u0438\u043b\u044c\u043d\u044b\u0445 \u043f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0439: \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u0435\u043b\u044e \u0434\u043e\u043b\u0436\u043d\u043e \u0431\u044b\u0442\u044c \u043f\u043e\u043d\u044f\u0442\u043d\u043e, \u0447\u0442\u043e \u0441\u0442\u043e\u0438\u0442 \u0437\u0430 \u0446\u0438\u0444\u0440\u0430\u043c\u0438. \u0414\u043b\u044f \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0442\u0430\u043a\u0436\u0435 \u0432\u0430\u0436\u043d\u044b \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a \u043f\u0443\u0431\u043b\u0438\u043a\u0430\u0446\u0438\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u043c \u043f\u043e\u0440\u044f\u0434\u043a\u0435.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0422\u0438\u043f\u043e\u0432\u044b\u0435 \u0441\u043b\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u0438 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0435<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u043d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u0430\u044f \u0434\u0435\u0442\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u044f \u0434\u0430\u043d\u043d\u044b\u0445 (\u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u043f\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430\u043c \u0438 \u0430\u0440\u0435\u043d\u0434\u0435)<\/li>\n\n\n\n<li>\u0441\u043c\u0435\u0448\u0435\u043d\u0438\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0445 \u0446\u0435\u043b\u0435\u0439 \u0438 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \u041c\u0421\u0424\u041e \u0432 \u043e\u0434\u043d\u043e\u043c \u043a\u043e\u043d\u0442\u0443\u0440\u0435 \u0431\u0435\u0437 \u043f\u0440\u0430\u0432\u0438\u043b<\/li>\n\n\n\n<li>\u043d\u0435\u043a\u043e\u0440\u0440\u0435\u043a\u0442\u043d\u0430\u044f \u043e\u0446\u0435\u043d\u043a\u0430 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0438 \u0438\u0437\u0431\u044b\u0442\u043e\u0447\u043d\u044b\u0435 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f<\/li>\n\n\n\n<li>\u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044f \u0437\u0430\u043a\u0440\u044b\u0442\u0438\u044f \u043f\u0435\u0440\u0438\u043e\u0434\u0430 \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u044b\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440<\/li>\n\n\n\n<li>\u0443\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430 \u00ab\u043d\u0435 \u0436\u0438\u0432\u0435\u0442\u00bb \u0432 \u0440\u0435\u0430\u043b\u044c\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u044f\u0445<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0427\u0435\u043a-\u043b\u0438\u0441\u0442: \u0447\u0442\u043e \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c \u0434\u043e \u0441\u0442\u0430\u0440\u0442\u0430 \u043f\u0440\u043e\u0435\u043a\u0442\u0430 \u043f\u043e \u041c\u0421\u0424\u041e<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0438 \u0434\u0430\u043d\u043d\u044b\u0435<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u043e\u0431\u043e\u0440\u043e\u0442\u043d\u043e-\u0441\u0430\u043b\u044c\u0434\u043e\u0432\u0430\u044f \u0432\u0435\u0434\u043e\u043c\u043e\u0441\u0442\u044c \u0438 \u0440\u0430\u0441\u0448\u0438\u0444\u0440\u043e\u0432\u043a\u0438 \u043f\u043e \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u043c \u0441\u0447\u0435\u0442\u0430\u043c<\/li>\n\n\n\n<li>\u0440\u0435\u0435\u0441\u0442\u0440 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432 (\u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u0438\/\u043f\u043e\u0441\u0442\u0430\u0432\u0449\u0438\u043a\u0438), \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u043f\u043e\u0441\u0442\u0430\u0432\u043e\u043a \u0438 \u043e\u043f\u043b\u0430\u0442<\/li>\n\n\n\n<li>\u0440\u0435\u0435\u0441\u0442\u0440 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0441 \u0434\u0430\u0442\u0430\u043c\u0438, \u043a\u043e\u043c\u043f\u043e\u043d\u0435\u043d\u0442\u0430\u043c\u0438, \u043c\u043e\u0434\u0435\u0440\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u043c\u0438<\/li>\n\n\n\n<li>\u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u0430\u0440\u0435\u043d\u0434\u044b\/\u043b\u0438\u0437\u0438\u043d\u0433\u0430 \u0441 \u0433\u0440\u0430\u0444\u0438\u043a\u0430\u043c\u0438 \u043f\u043b\u0430\u0442\u0435\u0436\u0435\u0439<\/li>\n\n\n\n<li>\u0434\u0435\u0431\u0438\u0442\u043e\u0440\u043a\u0430\/\u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0440\u043a\u0430 \u0441 \u0430\u043d\u0430\u043b\u0438\u0442\u0438\u043a\u043e\u0439 \u043f\u043e \u0441\u0440\u043e\u043a\u0430\u043c \u0438 \u0432\u0435\u0440\u043e\u044f\u0442\u043d\u043e\u0441\u0442\u0438 \u0432\u0437\u044b\u0441\u043a\u0430\u043d\u0438\u044f<\/li>\n\n\n\n<li>\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0434\u0430\u043d\u043d\u044b\u0435 \u0434\u043b\u044f \u0440\u0430\u0441\u0447\u0435\u0442\u0430 \u043e\u0442\u043b\u043e\u0436\u0435\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u041e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u043f\u0440\u043e\u0435\u043a\u0442\u0430<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0435 \u043b\u0438\u0446\u043e \u0441\u043e \u0441\u0442\u043e\u0440\u043e\u043d\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438<\/li>\n\n\n\n<li>\u0435\u0434\u0438\u043d\u044b\u0439 \u0433\u0440\u0430\u0444\u0438\u043a \u0437\u0430\u043a\u0440\u044b\u0442\u0438\u044f \u043f\u0435\u0440\u0438\u043e\u0434\u0430<\/li>\n\n\n\n<li>\u0448\u0430\u0431\u043b\u043e\u043d\u044b \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u0442\u0430\u0431\u043b\u0438\u0446 \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u044b\u0435 \u0441\u0432\u0435\u0440\u043a\u0438<\/li>\n\n\n\n<li>\u043f\u043b\u0430\u043d \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f \u0434\u043b\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0441\u0442\u043e\u0432<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u041a\u0430\u043a NRG Audit \u043c\u043e\u0436\u0435\u0442 \u043f\u043e\u043c\u043e\u0447\u044c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">NRG Audit \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0430\u0435\u0442 \u043f\u0435\u0440\u0435\u0445\u043e\u0434 \u043d\u0430 \u041c\u0421\u0424\u041e \u043f\u043e\u044d\u0442\u0430\u043f\u043d\u043e: \u043e\u0442 \u0434\u0438\u0430\u0433\u043d\u043e\u0441\u0442\u0438\u043a\u0438 \u0438 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438 \u0434\u043e \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438, \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430 \u0446\u0438\u0444\u0440 \u0438 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u0439. \u0422\u0430\u043a\u043e\u0439 \u043f\u043e\u0434\u0445\u043e\u0434 \u043f\u043e\u043c\u043e\u0433\u0430\u0435\u0442 \u043f\u0440\u043e\u0439\u0442\u0438 \u043f\u0435\u0440\u0435\u0445\u043e\u0434 \u0431\u0435\u0437 \u0445\u0430\u043e\u0441\u0430 \u0432 \u0434\u0430\u043d\u043d\u044b\u0445 \u0438 \u0441 \u043f\u043e\u043d\u044f\u0442\u043d\u043e\u0439 \u043b\u043e\u0433\u0438\u043a\u043e\u0439 \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0412\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u041c\u0421\u0424\u041e \u0441\u0442\u0430\u043d\u043e\u0432\u044f\u0442\u0441\u044f \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u043c \u0434\u043b\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0442 \u0441 \u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u0430\u043c\u0438, \u0431\u0430\u043d\u043a\u0430\u043c\u0438, \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c\u0438 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0430\u043c\u0438 \u0438 \u0433\u0440\u0443\u043f\u043f\u0430\u043c\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439. \u041f\u0435\u0440\u0435\u0445\u043e\u0434 \u043d\u0430 \u041c\u0421\u0424\u041e \u0434\u0430\u0435\u0442 \u0441\u043e\u043f\u043e\u0441\u0442\u0430\u0432\u0438\u043c\u043e\u0441\u0442\u044c \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439, \u043f\u043e\u0432\u044b\u0448\u0430\u0435\u0442 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u044c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0434\u0430\u043d\u043d\u044b\u0445 \u0438 \u0443\u043f\u0440\u043e\u0449\u0430\u0435\u0442 \u043a\u043e\u043c\u043c\u0443\u043d\u0438\u043a\u0430\u0446\u0438\u044e \u0441 \u0432\u043d\u0435\u0448\u043d\u0438\u043c\u0438 \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u0435\u043b\u044f\u043c\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438. \u041f\u043e\u0447\u0435\u043c\u0443 \u041c\u0421\u0424\u041e \u0432\u0430\u0436\u043d\u044b \u0434\u043b\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435 \u041c\u0421\u0424\u041e \u043f\u043e\u043b\u0435\u0437\u043d\u044b \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u00ab\u043a\u0440\u0443\u043f\u043d\u044b\u043c \u0438\u0433\u0440\u043e\u043a\u0430\u043c\u00bb. \u0414\u0430\u0436\u0435 \u0434\u043b\u044f \u0441\u0440\u0435\u0434\u043d\u0435\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430\u043c [&hellip;]<\/p>","protected":false},"author":1,"featured_media":966,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041c\u0421\u0424\u041e \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u043f\u0435\u0440\u0435\u0445\u043e\u0434 \u0438 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/title>\n<meta name=\"description\" content=\"\u042d\u0442\u0430\u043f\u044b \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0430 \u043d\u0430 \u041c\u0421\u0424\u041e \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u0434\u0438\u0430\u0433\u043d\u043e\u0441\u0442\u0438\u043a\u0430, \u0443\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430, \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f, IFRS 1, \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430. \u0427\u0435\u043a-\u043b\u0438\u0441\u0442 \u0434\u043b\u044f \u0418\u041f \u0438 \u0422\u041e\u041e.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nrgaudit.kz\/en\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u041c\u0421\u0424\u041e \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u043f\u0435\u0440\u0435\u0445\u043e\u0434 \u0438 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438\" \/>\n<meta property=\"og:description\" content=\"\u042d\u0442\u0430\u043f\u044b \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0430 \u043d\u0430 \u041c\u0421\u0424\u041e \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u0434\u0438\u0430\u0433\u043d\u043e\u0441\u0442\u0438\u043a\u0430, \u0443\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430, \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f, IFRS 1, \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430. \u0427\u0435\u043a-\u043b\u0438\u0441\u0442 \u0434\u043b\u044f \u0418\u041f \u0438 \u0422\u041e\u041e.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nrgaudit.kz\/en\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/\" \/>\n<meta property=\"og:site_name\" content=\"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-19T06:49:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-24T04:52:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nrgaudit.kz\/wp-content\/uploads\/2024\/01\/dall\u00b7e-2024-01-19-11.47.40-design-a-background-image-sized-1920x650-for-the-article-international-financial-reporting-standards-ifrs-in-kazakhstan_-transition-and-adaptation-1024x585.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"585\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"NRGAud-Adm\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"NRGAud-Adm\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/\"},\"author\":{\"name\":\"NRGAud-Adm\",\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/#\\\/schema\\\/person\\\/45bdf5ab6085bbada5c60d002ad54cc7\"},\"headline\":\"\u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e) \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u041f\u0435\u0440\u0435\u0445\u043e\u0434 \u0438 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f\",\"datePublished\":\"2024-01-19T06:49:02+00:00\",\"dateModified\":\"2026-02-24T04:52:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/\"},\"wordCount\":653,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/nrgaudit.kz\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/dall\u00b7e-2024-01-19-11.47.40-design-a-background-image-sized-1920x650-for-the-article-international-financial-reporting-standards-ifrs-in-kazakhstan_-transition-and-adaptation.png\",\"articleSection\":[\"\u0421\u0442\u0430\u0442\u044c\u0438\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/\",\"url\":\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/\",\"name\":\"\u041c\u0421\u0424\u041e \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u043f\u0435\u0440\u0435\u0445\u043e\u0434 \u0438 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/nrgaudit.kz\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/dall\u00b7e-2024-01-19-11.47.40-design-a-background-image-sized-1920x650-for-the-article-international-financial-reporting-standards-ifrs-in-kazakhstan_-transition-and-adaptation.png\",\"datePublished\":\"2024-01-19T06:49:02+00:00\",\"dateModified\":\"2026-02-24T04:52:09+00:00\",\"description\":\"\u042d\u0442\u0430\u043f\u044b \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0430 \u043d\u0430 \u041c\u0421\u0424\u041e \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u0434\u0438\u0430\u0433\u043d\u043e\u0441\u0442\u0438\u043a\u0430, \u0443\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430, \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f, IFRS 1, \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430. \u0427\u0435\u043a-\u043b\u0438\u0441\u0442 \u0434\u043b\u044f \u0418\u041f \u0438 \u0422\u041e\u041e.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/#primaryimage\",\"url\":\"https:\\\/\\\/nrgaudit.kz\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/dall\u00b7e-2024-01-19-11.47.40-design-a-background-image-sized-1920x650-for-the-article-international-financial-reporting-standards-ifrs-in-kazakhstan_-transition-and-adaptation.png\",\"contentUrl\":\"https:\\\/\\\/nrgaudit.kz\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/dall\u00b7e-2024-01-19-11.47.40-design-a-background-image-sized-1920x650-for-the-article-international-financial-reporting-standards-ifrs-in-kazakhstan_-transition-and-adaptation.png\",\"width\":1792,\"height\":1024,\"caption\":\"\u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e) \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u041f\u0435\u0440\u0435\u0445\u043e\u0434 \u0438 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430\",\"item\":\"https:\\\/\\\/nrgaudit.kz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e) \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u041f\u0435\u0440\u0435\u0445\u043e\u0434 \u0438 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/#website\",\"url\":\"https:\\\/\\\/nrgaudit.kz\\\/\",\"name\":\"NRG Audit\",\"description\":\"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u0410\u0441\u0442\u0430\u043d\u0435 - NRG \u0410\u0443\u0434\u0438\u0442\",\"publisher\":{\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/#organization\"},\"alternateName\":\"NRG \u0410\u0443\u0434\u0438\u0442\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/nrgaudit.kz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/#organization\",\"name\":\"NRG \u0410\u0443\u0434\u0438\u0442\",\"alternateName\":\"NRG Audit\",\"url\":\"https:\\\/\\\/nrgaudit.kz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/nrgaudit.kz\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/Group-2-2.png\",\"contentUrl\":\"https:\\\/\\\/nrgaudit.kz\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/Group-2-2.png\",\"width\":875,\"height\":275,\"caption\":\"NRG \u0410\u0443\u0434\u0438\u0442\"},\"image\":{\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/nrgaudit.kz\\\/#\\\/schema\\\/person\\\/45bdf5ab6085bbada5c60d002ad54cc7\",\"name\":\"NRGAud-Adm\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7064e9168ff8fd19285f20246d0d51c748a35139aab8442a286b3d712abf2a03?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7064e9168ff8fd19285f20246d0d51c748a35139aab8442a286b3d712abf2a03?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7064e9168ff8fd19285f20246d0d51c748a35139aab8442a286b3d712abf2a03?s=96&d=mm&r=g\",\"caption\":\"NRGAud-Adm\"},\"sameAs\":[\"https:\\\/\\\/nrgaudit.kz\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u041c\u0421\u0424\u041e \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u043f\u0435\u0440\u0435\u0445\u043e\u0434 \u0438 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438","description":"\u042d\u0442\u0430\u043f\u044b \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0430 \u043d\u0430 \u041c\u0421\u0424\u041e \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u0434\u0438\u0430\u0433\u043d\u043e\u0441\u0442\u0438\u043a\u0430, \u0443\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430, \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f, IFRS 1, \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430. \u0427\u0435\u043a-\u043b\u0438\u0441\u0442 \u0434\u043b\u044f \u0418\u041f \u0438 \u0422\u041e\u041e.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/nrgaudit.kz\/en\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/","og_locale":"en_GB","og_type":"article","og_title":"\u041c\u0421\u0424\u041e \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u043f\u0435\u0440\u0435\u0445\u043e\u0434 \u0438 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438","og_description":"\u042d\u0442\u0430\u043f\u044b \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0430 \u043d\u0430 \u041c\u0421\u0424\u041e \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u0434\u0438\u0430\u0433\u043d\u043e\u0441\u0442\u0438\u043a\u0430, \u0443\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430, \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f, IFRS 1, \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430. \u0427\u0435\u043a-\u043b\u0438\u0441\u0442 \u0434\u043b\u044f \u0418\u041f \u0438 \u0422\u041e\u041e.","og_url":"https:\/\/nrgaudit.kz\/en\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/","og_site_name":"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438","article_published_time":"2024-01-19T06:49:02+00:00","article_modified_time":"2026-02-24T04:52:09+00:00","og_image":[{"width":1024,"height":585,"url":"https:\/\/nrgaudit.kz\/wp-content\/uploads\/2024\/01\/dall\u00b7e-2024-01-19-11.47.40-design-a-background-image-sized-1920x650-for-the-article-international-financial-reporting-standards-ifrs-in-kazakhstan_-transition-and-adaptation-1024x585.png","type":"image\/png"}],"author":"NRGAud-Adm","twitter_card":"summary_large_image","twitter_misc":{"Written by":"NRGAud-Adm","Estimated reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/#article","isPartOf":{"@id":"https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/"},"author":{"name":"NRGAud-Adm","@id":"https:\/\/nrgaudit.kz\/#\/schema\/person\/45bdf5ab6085bbada5c60d002ad54cc7"},"headline":"\u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e) \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u041f\u0435\u0440\u0435\u0445\u043e\u0434 \u0438 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f","datePublished":"2024-01-19T06:49:02+00:00","dateModified":"2026-02-24T04:52:09+00:00","mainEntityOfPage":{"@id":"https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/"},"wordCount":653,"commentCount":0,"publisher":{"@id":"https:\/\/nrgaudit.kz\/#organization"},"image":{"@id":"https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/#primaryimage"},"thumbnailUrl":"https:\/\/nrgaudit.kz\/wp-content\/uploads\/2024\/01\/dall\u00b7e-2024-01-19-11.47.40-design-a-background-image-sized-1920x650-for-the-article-international-financial-reporting-standards-ifrs-in-kazakhstan_-transition-and-adaptation.png","articleSection":["\u0421\u0442\u0430\u0442\u044c\u0438"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/","url":"https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/","name":"\u041c\u0421\u0424\u041e \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u043f\u0435\u0440\u0435\u0445\u043e\u0434 \u0438 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438","isPartOf":{"@id":"https:\/\/nrgaudit.kz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/#primaryimage"},"image":{"@id":"https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/#primaryimage"},"thumbnailUrl":"https:\/\/nrgaudit.kz\/wp-content\/uploads\/2024\/01\/dall\u00b7e-2024-01-19-11.47.40-design-a-background-image-sized-1920x650-for-the-article-international-financial-reporting-standards-ifrs-in-kazakhstan_-transition-and-adaptation.png","datePublished":"2024-01-19T06:49:02+00:00","dateModified":"2026-02-24T04:52:09+00:00","description":"\u042d\u0442\u0430\u043f\u044b \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0430 \u043d\u0430 \u041c\u0421\u0424\u041e \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u0434\u0438\u0430\u0433\u043d\u043e\u0441\u0442\u0438\u043a\u0430, \u0443\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430, \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f, IFRS 1, \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044f \u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430. \u0427\u0435\u043a-\u043b\u0438\u0441\u0442 \u0434\u043b\u044f \u0418\u041f \u0438 \u0422\u041e\u041e.","breadcrumb":{"@id":"https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/#primaryimage","url":"https:\/\/nrgaudit.kz\/wp-content\/uploads\/2024\/01\/dall\u00b7e-2024-01-19-11.47.40-design-a-background-image-sized-1920x650-for-the-article-international-financial-reporting-standards-ifrs-in-kazakhstan_-transition-and-adaptation.png","contentUrl":"https:\/\/nrgaudit.kz\/wp-content\/uploads\/2024\/01\/dall\u00b7e-2024-01-19-11.47.40-design-a-background-image-sized-1920x650-for-the-article-international-financial-reporting-standards-ifrs-in-kazakhstan_-transition-and-adaptation.png","width":1792,"height":1024,"caption":"\u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e) \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u041f\u0435\u0440\u0435\u0445\u043e\u0434 \u0438 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f"},{"@type":"BreadcrumbList","@id":"https:\/\/nrgaudit.kz\/mezhdunarodnye-standarty-finansovoj-otchetnosti-msfo-v-kazahstane-perehod-i-adaptacziya\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430","item":"https:\/\/nrgaudit.kz\/"},{"@type":"ListItem","position":2,"name":"\u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e) \u0432 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d\u0435: \u041f\u0435\u0440\u0435\u0445\u043e\u0434 \u0438 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044f"}]},{"@type":"WebSite","@id":"https:\/\/nrgaudit.kz\/#website","url":"https:\/\/nrgaudit.kz\/","name":"NRG Audit","description":"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u0410\u0441\u0442\u0430\u043d\u0435 - NRG \u0410\u0443\u0434\u0438\u0442","publisher":{"@id":"https:\/\/nrgaudit.kz\/#organization"},"alternateName":"NRG \u0410\u0443\u0434\u0438\u0442","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/nrgaudit.kz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/nrgaudit.kz\/#organization","name":"NRG \u0410\u0443\u0434\u0438\u0442","alternateName":"NRG Audit","url":"https:\/\/nrgaudit.kz\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/nrgaudit.kz\/#\/schema\/logo\/image\/","url":"https:\/\/nrgaudit.kz\/wp-content\/uploads\/2023\/04\/Group-2-2.png","contentUrl":"https:\/\/nrgaudit.kz\/wp-content\/uploads\/2023\/04\/Group-2-2.png","width":875,"height":275,"caption":"NRG \u0410\u0443\u0434\u0438\u0442"},"image":{"@id":"https:\/\/nrgaudit.kz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/nrgaudit.kz\/#\/schema\/person\/45bdf5ab6085bbada5c60d002ad54cc7","name":"NRGAud-Adm","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/7064e9168ff8fd19285f20246d0d51c748a35139aab8442a286b3d712abf2a03?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7064e9168ff8fd19285f20246d0d51c748a35139aab8442a286b3d712abf2a03?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7064e9168ff8fd19285f20246d0d51c748a35139aab8442a286b3d712abf2a03?s=96&d=mm&r=g","caption":"NRGAud-Adm"},"sameAs":["https:\/\/nrgaudit.kz"]}]}},"_links":{"self":[{"href":"https:\/\/nrgaudit.kz\/en\/wp-json\/wp\/v2\/posts\/965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nrgaudit.kz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nrgaudit.kz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nrgaudit.kz\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nrgaudit.kz\/en\/wp-json\/wp\/v2\/comments?post=965"}],"version-history":[{"count":2,"href":"https:\/\/nrgaudit.kz\/en\/wp-json\/wp\/v2\/posts\/965\/revisions"}],"predecessor-version":[{"id":1804,"href":"https:\/\/nrgaudit.kz\/en\/wp-json\/wp\/v2\/posts\/965\/revisions\/1804"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nrgaudit.kz\/en\/wp-json\/wp\/v2\/media\/966"}],"wp:attachment":[{"href":"https:\/\/nrgaudit.kz\/en\/wp-json\/wp\/v2\/media?parent=965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nrgaudit.kz\/en\/wp-json\/wp\/v2\/categories?post=965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nrgaudit.kz\/en\/wp-json\/wp\/v2\/tags?post=965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}