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Abstract

The main feature of agricultural enterprises is their branching, i.e., they are main, auxiliary production and service industries and farms. In the analysis of international financial reporting standards and determined that when determining the results of production activities it is necessary to consider only those costs that arise directly or economically justified can be allocated to specific products. In adopting international financial reporting standards in Kazakhstan practice, in our opinion, it is expedient to use the method of parallel accounting, with which it is possible to set the rules of transfer of information data from Kazakhstan registers of the synthetic account. Accounting and reflection of cost of production, and its implementation in accordance with international financial reporting standards will allow Kazakh enterprises to enter the international level, increasing the number of investors and also to improve the quality of management information, the objectivity and accuracy of generated reports.