Transition to IFRS 17
Moore Kazakhstan’s team has the necessary experience and expertise and will provide you with comprehensive assistance and support in implementing and applying the new standards.
Audit services
Transition to IFRS 17
IFRS 17 Insurance Contracts establishes a single model for recognising, measuring, presenting and disclosing information about insurance contracts. The model recognises that the key characteristics of insurance contracts are that they combine certain characteristics of both financial instruments and service contracts and that they may generate cash flows that vary significantly over time.
The scope of the standard includes entities that enter into insurance contracts, enter into or operate reinsurance contracts, or enter into investment contracts that contain discretionary participation arrangements.
Audit services
Why choose Moore Kazakhstan?
Our assignments are principal-lead and are focused to ensure your business systems, compliance and control processes provide the confidence and leadership to all stakeholders, guaranteeing peace of mind.
Our internal and external audit services provide you with an independent and commercially sound overview of the adequacy and effectiveness of your reporting and management frameworks and corporate governance processes.
Being aware of the importance of financial audit, we support our services with the most advanced methodologies and provide for achievement of our clients’ business objectives as well as strengthen risk management.
We are committed to providing management and the board, with detailed reports that fully disclose the outcomes of the audit process to ensure an overall understanding by all parties.
In Kazakhstan, our offices are located in Astana and Almaty, with a total of over 70 professional staff.
We specialize in organizing Initial Public Offerings (IPO) and ensuring the reliability of financial information. Moore Kazakhstan has been an accredited auditor of the Kazakhstan Stock Exchange for over 10 years on the main platform, successfully completing more than 40 audit engagements.
We are also accredited by the Astana International Exchange – AIX (Astana International Financial Centre), PCAOB (Moore Kazakhstan is one of only two audit firms in Kazakhstan recognized by this authority), and recognized as an accredited consultant for the European Bank for Reconstruction and Development (EBRD) and the Asian Development Bank (ADB), having completed more than 20 projects for these organizations.
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