Transformation to the IAS is the challenge which is mainly accepted by a particular circle of Kazakhstan enterprises and the businessmen who are seeking after international level of accounting. In this field GRATA AUDIT can offer the following services:

• Organization of the process of transformation to the IAS;
• Development of the Accounting Policy in accordance with the IAS;
• Transformation of the national accounting into that as prepared in accordance with the IAS;
• Assistance in preparing financial statements under the international standards.

Development of accounting policy in Accordancewith IAS (NAS)

An accounting policy is an integral part of the system of accounting for the company in accordance with the Kazakhstan legislation. An accounting policy is the concrete principles, bases, engagements, rules, and instructions that are applied by the company in the preparation and presentation of its financial statements.
During the development of the accounting policy we take into consideration the specific areas of the company, the standart of the financial statements, and how they might be interpreted to ensure that our clients develop the optimum strategy which complies with the criteria of acceptance.