KIRGIZİSTAN’IN MUHASEBE KÜLTÜRÜ

Yıl 2014, Sayı: 64, 39 - 45, 01.05.2014

Nevzat Tetik

Öz

With the Collapse of Soviet Union several Turkish rooted republıcs have emerged in the central Asia. One of them is Kyrgyzstan. This study is trying to explore evolutıon and development of Kirgiz accountıng culture. However almost all newly established Turkish rooted countries are mostly still applying the rules and regulations determined by soviet Russia before the perestroika. Since 1991, when the Kirgiz government had freedom, government is trying to adapt its economy to free market economy, they are still in transition. Whereas, it is difficult to conclude they have reached to required degree of dynamism in accounting profession standards and rules and regulations.

Businesses in area are still using the program called 1-C (in Russian ‘’Odin Es’’) which is designed and applied by Russia after perestroika. This is quite detailed accounting program. Whole Central Asian Turkish countries, including Kyrgyzstan, have changed and revised some of the details in according to their rules and regulations in that program and they are using them as base for the accounting records.

Anahtar Kelimeler

Central Asian Turkish Republics, accounting, Kyrgyzstan, auditing

ACCOUNTING CULTURE İN KYRGYZSTAN

Öz

With the Collapse of Soviet Union several Turkish rooted republıcs have emerged in the central Asia. One of them is Kyrgyzstan. This study is trying to explore evolutıon and development of Kirgiz accountıng culture. However almost all newly established Turkish rooted countries are mostly still applying the rules and regulations determined by soviet Russia before the perestroika. Since 1991, when the Kirgiz government had freedom, government is trying to adapt its economy to free market economy, they are still in transition. Whereas, it is difficult to conclude they have reached to required degree of dynamism in accounting profession standards and rules and regulations.

Businesses in area are still using the program called 1-C (in Russian ‘’Odin Es’’) which is designed and applied by Russia after perestroika. This is quite detailed accounting program. Whole Central Asian Turkish countries, including Kyrgyzstan, have changed and revised some of the details in according to their rules and regulations in that program and they are using them as base for the accounting records.

Anahtar Kelimeler

Central Asian Turkish Republics, accounting, Kyrgyzstan, auditing

БУХГАЛТЕРСКИЙ УЧЕТ В СФЕРЕ КУЛЬТУРЫ

Öz

С распадом Советского Союза в Центральной Азии появилось несколько независимых республик. Одна из них - Кыргызстан. Данное исследование пытается проследить эволюцию киргизской культуры. Однако почти все самостоятельные республики по-прежнему применяют правила и нормы, установленные советской Россией до перестройки. С 1991 года правительство Киргизии, обретя свободу, пытается адаптировать страну к свободной рыночной экономике, но она все еще находится на переходном этапе. Трудно заключить, что киргизская экономика достигла требуемой степени динамизма и в стандартах бухгалтерской отчетности, ее правилах и положениях. Предприятия в области все еще используют бухгалтерскую программу 1-C, которая разработана и применяется в России после перестройки. Это довольно подробная программа учета. Все центральноазиатские страны, включая Кыргызстан, изменили и переработали некоторые детали программы в соответствии со своими правилами и положениями и используют ее в качестве основы для бухгалтерских записей.

Anahtar Kelimeler

Центральная Азия, Турецкая Республика, бухгалтерский учет, Кыргызстан, аудит

Kaynakça

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• Akay, Hüseyin – Nacimudinova, Seyil, “Kyrgyz Accounting Law in Soviet and İndependence Period”, 12th World Congress of Accounting Historians, Congress Proceedings Vol: I, July 20-24, s. 441-450, 2008, İstanbul-Türkiye.
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