2010-03-12 | 119396The 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.