2010-03-12 | 119396

Regulation on Requirements for the Formation of Financial Reporting of Commercial Banks of the Kyrgyz Republic

The National Bank of the Kyrgyz Republic issued this regulation to mandate that commercial banks prepare financial reporting in accordance with International Financial Reporting Standards (IFRS). The document establishes strict requirements for the structure, consolidation, and content of financial statements, including specific rules for Islamic banking windows and group reporting. It further defines rigorous submission deadlines to the regulator and public publication obligations for daily, monthly, quarterly, and annual reports to ensure transparency and market access.

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Kyrgyzstan

National Bank of the Kyrgyz Republic

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