Kyrgyzstan
- National Professional Accountancy Organisation:
Financial Reporting Framework in Kyrgyzstan
IFRSs are mandatory in Kyrgyzstan
Kyrgyzstan has enacted a law making IFRSs mandatory for banks and limited companies by 31 December 2003. Other large and medium-sized enterprises were required to apply IFRSs starting 2005, and small enterprises by 2006. The law came into force on 29 April 2002.