Мы торжественно отмечаем 550-летие образования

қараша | ноябрь | november № 11 (23)
165
The minister emphasized that this document will 
become a long-term one, not providing frequent changes. 
It will allow creating a stable and predicted environment. 
The minister reminded that at the first reading the 
parliament of Armenia made amendments to a package 
of the legislative initiatives, which provide radical changes 
of tax administration system. It is planned to refuse 
practice of accumulation of overpayments, to reduce 
terms of repayment of the VAT, which were received from 
production export, to reduce frequency of   a c c o u n t s 
rendering, to reduce contacts between representatives of 
tax administration and taxpayers. 
These measures, the minister considers, will allow to 
expand the available potential in the medium and long 
terms, will increase competitiveness of economy, will 
improve a social and economic situation of the Armenian 
society. Hachatryan also assured that the current year will 
finish with economic growth.
WITHIN CREATION 
OF «PARADISE FOR 
BUSINESS» 
THE VOLUME 
OF INSPECTIONS AND 
CHECKS WILL BE REDUCED 
IN KYRGYZSTAN - TEMIR 
SARIYEV
«One of priority activities of the government is 
the creation of «paradise for business», – told the 
prime minister of the Kyrgyz Republic Temir Sariyev 
at a session of the government.
According to him, each investor in Kyrgyzstan should 
feel recoverability of investments and their efficiency.
«We have 12 supervisory authorities. I charge all 
controlling and supervisory authorities to develop radical 
measures for regulating of inspections and reporting 
of business. The financial police and law enforcement 
agencies have to react immediately at offence against 
private property», – noted Sariyev.
The prime minister reminded the cabinet that 
parliament, having promptly approved the structure of the 
government, «rendered us a credit of trust».
«80% of heads of government bodies remained 
on their posts. It speaks about stability of the power, 
openness and discipline. But it does not mean that there 
are no shortcomings in the work of the government and 
everything functions well», – he told.
Sariyev reminded officials that the present structure of 
the government began to function in a hard time.
«In a short period of time we have showed an active 
work, we have resolved many unresolved problems, we 
have set the objects, we have held numerous of meetings 
with the population. And namely for this reason we 
received a credit of trust. World crisis, economic difficulties 
in Kazakhstan and Russia directly influence the economy 
in Kyrgyzstan. At that our task is to achieve financial and 
We as organizers of government purchases, 
following the results of purchase in the way of budget 
inquiry, sign within five working days the agreement, 
register it in registration book of agreements (we date 
agreemnts) and we direct two copies to the potential 
supplier by registered mail for the signature. Further 
the supplier, having received agreements, signs them 
and directs one copy of the it back within 7 working 
days. In view of real time of delivery of mail as our 
practice shows, date of receipt of the agreemnet can 
make the whole month. 
At this item 2 of Art. 40 of the law the imperative term 
of registration of the agreement in treasury is established - 
no later than five working days after the conclusion of the 
agreement. Under the specified circumstances we carry 
out registration of agreemnets in treasury out of time, and 
supervisory authorities put this fact as violation from our part. 
On the basis of the above and for establishment of uniform 
law-enforcement practice we ask you as authorized body 
on government procurements, to explain the following 
questions with reference to the corresponding regulatory 
legal act: 
1. Since what moment shall an agreement be deemed to 
be concluded: from the moment of signing by the last party 
or putting down of date in the agreement? 
2. When to register an agreement in the register book 
(to date contracts) – before sending it to the supplier or 
after receiving? Consider that suppliers can refuse to sign 
agreements without date.
According to item 24) of Art. 1 of the law, an agreement 
on government procurements is a civil contract signed 
between the customer and the supplier according to the 
present law and civil legislation of the RK on delivery of 
goods, performance of work, rendering services for ensuring 
functioning, performance of the state functions or authorized 
activity of the customer. 
According to item 1 of Art. 40 of the RK Law «About 
Government Procurements» (further – the law) an agreement 
on government procurements comes into force after its 
signing by the customer and supplier or full introduction by 
the last of ensuring performance of the contract provided by 
competitive documentation. If an agreement on government 
procurements is subject to registration, it comes into force 
after its registration according to the legislation of the 
Republic of Kazakhstan. 
According to item 1 of Art. 393 of the Civil Code of RK, 
an agreement shall be deemed to be concluded when 
consensus is reached between the parties in accordance 
with the required form, on all the material terms of it. 
Conditions about the subject of an agreement are 
essential, conditions which are recognized essential by the 
legislation or are necessary for agreements of this type, and 
also all those conditions concerning which according to the 
statement of one of the parties the agreement has to be 
reached. 
In this regard an agreement on government 
procurements comes into force (it is considered concluded) 
after its signing by the last of the parties. Therefore we believe 
that registration of an agreement in the registration book is 
made also after its signing by the last of the parties. 
COMPETENT ANSWER

қараша | ноябрь | november № 11 (23)
166
AT OUR NEIGHBOURS
economic independence. During the next years we have to 
learn to live being supported only by our own strength», – 
added the head of the Cabinet of Ministers.
THE ACCESSION OF KYRGYZSTAN 
INTO THE EEU SOFTENED 
THE INFLUENCE OF THE WORLD CRISIS ON 
THE NATIONAL ECONOMY
«The moment of accession of the Kyrgyz Republic 
into the EEU coincided with the global crisis 
connected with decrease in energy costs, sanctions 
policy of a number of the countries against Russia, 
strengthening of dollar against national currencies. It 
should be noted that without entry into the EEU the 
influence of the crisis on the national economy would 
be stronger, and the accession into the EEU, accession 
into the common market smoothed this situation. 
Today we have positive growth in the economy», – 
said the deputy minister of economy of Kyrgyzstan 
Daniar Imanaliyev.
The representative of the ministry emphasized that 
the economy of the KR shows stable growth (according to 
the results of nine months the GDP growth made 106,1%), 
while in neighboring countries there is a decrease in rates 
of economic growth. 
It has passed three months since the moment of 
accession of Kyrgyzstan into the EEU. At the present time 
we conduct an adaptation of economic activity subjects to 
new conditions of the EEU.
KYRGYZSTAN PLANS TO RECEIVE 
A DUTY-FREE ACCESS TO 
THE MARKETS OF THE EUROPEAN UNION
“Kyrgyzstan submitted the application to the 
Commission of the European Union on application 
of the special preference scheme of GSP + the EU. It 
is the scheme according to which the KR will receive 
a duty-free access to the EU market”, - reports the 
Ministry of Economics of the country.
According to the department, the country would like to 
advance textiles, raw materials and fruit processing further.
The department noted that the KR is oriented not only 
to the markets of the EEU, but also and to the countries of 
far abroad in order to expanse of the export opportunities.
THE GOVERNMENT OF KYRGYZSTAN 
WILL DEMAND NON-CASH 
TRANSACTION AT PURCHASE AND SALE OF REAL 
ESTATES
“The government of the KR, perhaps, will have to 
carry out non-cash transaction at purchase and sale of 
real estates”, - told the prime minister Temir Sariyev 
at the government session.
The head of the Cabinet of Ministers charged the State 
Registration Service to control transactions of purchase and 
sale of real estates - they must be carried out only in soms.
«Also, probably, it will be necessary to demand non-cash 
transactions in order to keep money in the banking sector», 
– noted Temir Sariyev.
SINCE THE BEGINNING OF THE YEAR 
THE KYRGYZ SOM DEPRECIATED BY 23,1%
The chairman of the KR National bank Tolkunbek 
Abdygulov informed deputies on it in the course 
of session of the Zhogorka Kenesh committee on 
economic and fiscal policy.
He noted that inflow of foreign currency into the 
country comes from three sources: the loans and grants 
which are received by the government, money transfers 
and exporters.
«The import volume decreased by about 25%. If the 
national currency decreases, import will reduce as well. At 
the same time now we work on decrease of dedollarization 
level. At the current moment the volume of deposits in USD 
makes more than 60%», – told the head of KRNB.

қараша | ноябрь | november № 11 (23)
167
COMPETITION
In Kazakhstan started the republican competition 
«The Best Accountant» organized by the “Financial 
Academy” JSC of the RK Ministry of Finance with 
support of «1C Kazakhstan».
The chairman of jury, the director of the accounting and 
audit methodology department of the RK Ministry of Finance 
Arman BEKTUROVA told about the purposes and conditions 
of participation in the professional competition during the 
interview for our magazine.
- Arman Tursunovna, what is the idea of the 
professional competition?
- Currently we feel the global lack of accountants both 
generally in economy and with niche specialization. This 
situation is characteristic not only for our country. For example, 
the other day the problem of an acute shortage of experts in 
this sphere was discussed in Geneva at the meeting of the 
ISAR UN working group which directly deals with issues of 
accounting and audit.
The matter is that both the legislation and standards change 
very often. Standards are the live mechanism: depending on 
trends in economy they undergo various amendments. And 
normative legal acts also are not dogma, they are changed 
quite often. That is why the ability to put them into practice 
having studied everything scrupulously is an everyday hard 
work. Not all the people can withstand such a rigid rhythm. 
Therefore the Ministry of Finance as the body which  
exercise a regulation function in this sphere decided to support 
the republican competition of accountants and by means of 
its carrying out to increase professional skills and work quality 
of accountants, prestige and the public importance of an 
accounting profession, to popularize it.  
- You speak about a   lack of personnel though there 
is an opinion that, on the contrary, too many economists 
and financiers are now trained in colleges and in higher 
educational institutions…
- To go out of the educational institution doors with the 
diploma does not mean that the person will find a job and 
will become a competent expert. To tell the truth, we all know 
that tax specialists charge additional taxes after accountants` 
work, supervisory authorities find various faults. Not in favor of 
representatives of the profession is frequent change of work 
place.
Actually there are very few of highly skilled accountants. 
Especially when today both state institutions and commercial 
structures are transferred to the international standards. These 
are big changes which demand continuous training. And, 
moreover, not every economist is an accountant and not every 
financier is an accountant as well.
- What qualities should have an accountant today?
- According to the legislation a professional accountant 
must know law, taxes and accounting according to the 
international standards. But for today that is not enough. For 
example, at the current moment auditors must perfectly know 
the pension, banking and insurance legislation.
Moreover, a true professional should possess high moral 
and ethical qualities. And we already make certain changes 
on requirements for professional certification according to 
the international standards. We hope that this offer, which will 
be considered by an advisory body, will get support of the 
professional community.
I will give such an example. In November in London took 
place the signing of the memorandum between the Ministry 
of Finance and the British organization ACCA which deals with 
certification. We went there to study their experience in the 
summer. This organization places emphasis that its accountants 
must not only possess a certain bundle of knowledge and skills, 
but also conform to ethical requirements. Even if on the Internet 
there is any reputation stabbing evidence, for instance, that an 
accountant criticized something in a way that shows disrespect 
or was subjected to administrative prosecution, AССA expels 
him from the stuff in spite of the fact that the accountant has 
already paid membership dues, passed examinations and so on. 
Because an accountant is a person who fixes all the operations 
on economic and financial activity of the company, makes its 
financial accounts, and his moral qualities have to be on a very 
high level.
ACCOUNTANT,  
BECOME A MILLIONAIRE!

қараша | ноябрь | november № 11 (23)
168
COMPETITION
- Is the profession of an accountant demanded today?
- Yes, it is. Heads of enterprises address to me quite often. 
These are both national companies and Internal Audit Service 
which want me to recommend experts for their companies. In 
the course of communication with them, while working with 
advisory body, we become more and more convinced how 
serious lack of competent accountants is. You can witness it also 
when tax specialists charge additional taxes after accountants` 
work, when supervisory authorities, including Accounts 
committee and the Committee of financial control, find faults 
in their reports, when impose chief accountants are imposed to 
penalties.
And what they want to know from us is in what educational 
center it is possible to fill gap in knowledge. Fortunately, there 
is Financial academy under the authority of the Ministry of 
Finance which increases qualification of accountants and trains 
them today and which is on the top of educational processes in 
a financial system.
Actually, professional training in the sphere of accounting 
and audit is a serious, expensive and continuous process. For 
instance, only in the ACCA company more than 500 people 
work on creation of modules and training programs. 
In my opinion, the accountant is a highly intellectual 
profession. What I like the most is: standards push accountants 
to explaining to heads, what decisions need to be made. An 
accountant is not just a ledger cleric who sits with a calculator 
and only adds and multiplies figures. No, he explains to the 
head, according to what balance sheet item this or that 
operation will be conducted, whether this balance sheet item 
will be attractive for investments, what are the possibilities to 
create this or that reserve and how to implement it. This is the 
person who speaks language of the international business. It is 
believed that if you know IFRS well it is equivalent to that you 
know an additional foreign language which speaks all business. 
For example, the person made an operation: he bought an 
investment real estate – an expensive picture. The IFRS provides 
him with information how to deal with it, demands answers 
to questions: whether the person bought it to resell or keeps it 
in order to sell a little bit later more expensively. The IFRS sorts 
each situation of this kind out and gives reliable knowledge for 
adoption of administrative decisions.
- Could you, please, tell us about participants 
selection criteria of the republican competition?
- All professional accountants without restrictions on age 
can participate in the competition.
Initially more than 400 participants made enquiries for the 
first round. But because of numerous requests to prolong the 
competition, as many did not know about its carrying out, we 
made a summary on the first round and 6 people more were 
allowed to participate in the second round. Now the first round 
has been prolonged, and those who did not manage to make 
it earlier can register on the site anew and take part in the 
competition further together with those who have passed it.
The first round will take place from 16th November to 7th 
December, the second one – from 8th December to 11th 
December and the third one – on 14th December, 2015.
By the way, the prize fund is quite serious: 1 million tenge is 
for the first place, 500 thousand tenge for the second place, 300 
thousand tenge for the third one. The Rewarding of winners will 
take place on the eve of the Independence Day. Finalists will 
be handed with gratifying letters of the RK Minister of Finance. 
25 participants will be awarded by certificates at a discount of 
30% for express qualification upgrading courses for professional 
accountants in the “Financial Academy” JSC branch in Almaty.
Following the results of the competition the winner 
will become a member of the advisory body concerning 
accounting and audit matters at the RK Ministry of Finance.
-  How is the jury work transparency provided?
- Representatives of Financial academy, professional 
community - practicians – auditors are on the jury panel.
None of us knows surnames of the participants, who use 
their IIC (individual identification code). We will know their 
names only on the final round – with the help of a database of 
State Revenue Committee.
Objectivity is provided also due to carrying out the first 
two rounds in the online form. The competition participants 
visit the website www.1ccc.kz and answer the questions that 
excludes influence of a human factor. On the third round the 
personal attendance of the participant will be needed. The 
best of the best will manage to withstand till the final part of 
the competition. They will have to show their knowledge of 
International Financial Reporting Standards, ability to apply it 
and also to solve situational problems.
- Do you plan to hold the competition among 
accountants annually?
- We do have such plans. It is desirable we hold such 
contests every year not only at the level of our republic but also 
within the Eurasian Economic Union.
We plan to hold a competition on the best state purchasing 
agent. State procurements is such a sphere in which the 
requirements and the legislation change very dynamically as 
well. As it deals with public budget money, this sphere also has 
need for competent experts. 
We also advanced with an initiative to carry out a rating 
between the best auditor companies. After all any competition 
is a chance for experts to give a try, to try a hand, and for 
organizers it is an opportunity to support the financier’s 
profession, to show its importance and a vital role. 

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