{"id":1747,"date":"2025-12-12T11:57:06","date_gmt":"2025-12-12T06:57:06","guid":{"rendered":"https:\/\/moore-kazakhstan-llp.eu.moore-global.com\/?p=1747"},"modified":"2025-12-12T11:57:07","modified_gmt":"2025-12-12T06:57:07","slug":"guest-lecture-at-almau","status":"publish","type":"post","link":"https:\/\/kazakhstan.moore-global.com\/kk\/guest-lecture-at-almau\/","title":{"rendered":"AlmaU \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0456\u043d\u0434\u0435\u0433\u0456 \u049b\u043e\u043d\u0430\u049b \u0434\u04d9\u0440\u0456\u0441\u0456"},"content":{"rendered":"<p>Moore Kazakhstan \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u0441\u044b\u043d\u044b\u04a3 \u0430\u0443\u0434\u0438\u0442 \u0431\u043e\u0439\u044b\u043d\u0448\u0430 \u0441\u0435\u0440\u0456\u043a\u0442\u0435\u0441\u0456 \u0412\u0430\u0441\u0438\u043b\u0438\u0439 \u041d\u0438\u043a\u0438\u0442\u0438\u043d Almaty Management University \u00ab\u0435\u0441\u0435\u043f \u0436\u04d9\u043d\u0435 \u0430\u0443\u0434\u0438\u0442\u00bb \u043c\u0430\u043c\u0430\u043d\u0434\u044b\u0493\u044b\u043d\u044b\u04a3 \u0441\u0442\u0443\u0434\u0435\u043d\u0442\u0442\u0435\u0440\u0456\u043d\u0435 \u0430\u0448\u044b\u049b \u0434\u04d9\u0440\u0456\u0441 \u04e9\u0442\u043a\u0456\u0437\u0434\u0456.<\/p>\n\n\n\n<p>\u0414\u04d9\u0440\u0456\u0441 AlmaU \u043c\u0435\u043d Moore Kazakhstan \u044b\u043d\u0442\u044b\u043c\u0430\u049b\u0442\u0430\u0441\u0442\u044b\u0493\u044b \u0430\u044f\u0441\u044b\u043d\u0434\u0430 \u04b1\u0439\u044b\u043c\u0434\u0430\u0441\u0442\u044b\u0440\u044b\u043b\u044b\u043f, \u0425\u049a\u0415\u0421 12 \u00ab\u0422\u0430\u0431\u044b\u0441 \u0441\u0430\u043b\u044b\u0493\u044b\u00bb \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b\u043d\u044b\u04a3 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430\u043b\u044b\u049b \u049b\u043e\u043b\u0434\u0430\u043d\u044b\u043b\u0443\u044b\u043d\u0430 \u0430\u0440\u043d\u0430\u043b\u0434\u044b. <em>Income Taxes<\/em>.<\/p>\n\n\n\n<p>\u0421\u0442\u0443\u0434\u0435\u043d\u0442\u0442\u0435\u0440\u0433\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0442\u044b\u04a3 \u049a\u0430\u0437\u0430\u049b\u0441\u0442\u0430\u043d\u0434\u044b\u049b \u0442\u04d9\u0436\u0456\u0440\u0438\u0431\u0435\u0434\u0435 \u049b\u0430\u043b\u0430\u0439 \u0436\u04af\u0437\u0435\u0433\u0435 \u0430\u0441\u044b\u0440\u044b\u043b\u0430\u0442\u044b\u043d\u044b\u043d \u043a\u04e9\u0440\u0443\u0433\u0435 \u043c\u04af\u043c\u043a\u0456\u043d\u0434\u0456\u043a \u0431\u0435\u0440\u0456\u043b\u0434\u0456:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u043a\u0435\u0439\u0456\u043d\u0433\u0435 \u049b\u0430\u043b\u0434\u044b\u0440\u044b\u043b\u0493\u0430\u043d \u0441\u0430\u043b\u044b\u049b\u0442\u0430\u0440\u0434\u044b \u0435\u0441\u0435\u043f\u0442\u0435\u0443 \u043a\u0435\u0437\u0456\u043d\u0434\u0435\u0433\u0456 \u049b\u0430\u0442\u0435\u043b\u0435\u0440\u0434\u0456 \u0431\u043e\u043b\u0434\u044b\u0440\u043c\u0430\u0443\u0493\u0430 \u0430\u0440\u043d\u0430\u043b\u0493\u0430\u043d \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430\u043b\u044b\u049b \u043a\u0435\u04a3\u0435\u0441\u0442\u0435\u0440;<\/li>\n\n\n\n<li>\u0436\u0438\u0456 \u043a\u0435\u0437\u0434\u0435\u0441\u0435\u0442\u0456\u043d \u043c\u044b\u0441\u0430\u043b\u0434\u0430\u0440\u0434\u044b\u04a3 \u0442\u0430\u043b\u0434\u0430\u0443\u044b;<\/li>\n\n\n\n<li>\u043a\u04e9\u043f\u0436\u044b\u043b\u0434\u044b\u049b \u0430\u0443\u0434\u0438\u0442 \u0442\u04d9\u0436\u0456\u0440\u0438\u0431\u0435\u0441\u0456 \u0431\u0430\u0440 \u0441\u0430\u0440\u0430\u043f\u0448\u044b\u043d\u044b\u04a3 \u043a\u04d9\u0441\u0456\u0431\u0438 \u043f\u0456\u043a\u0456\u0440\u0456.<\/li>\n<\/ul>\n\n\n\n<p>\u0411\u04b1\u043b \u044b\u043d\u0442\u044b\u043c\u0430\u049b\u0442\u0430\u0441\u0442\u044b\u049b \u0431\u043e\u043b\u0430\u0448\u0430\u049b \u043c\u0430\u043c\u0430\u043d\u0434\u0430\u0440\u0493\u0430 \u0431\u04af\u0433\u0456\u043d\u0433\u0456 \u043a\u04af\u043d\u0456 \u0434\u0435, \u0430\u043b\u0434\u0430\u0493\u044b \u0443\u0430\u049b\u044b\u0442\u0442\u0430 \u0434\u0430 \u0441\u04b1\u0440\u0430\u043d\u044b\u0441\u049b\u0430 \u0438\u0435 \u0434\u0430\u0493\u0434\u044b\u043b\u0430\u0440\u0434\u044b \u0434\u0430\u043c\u044b\u0442\u0443\u0493\u0430 \u043a\u04e9\u043c\u0435\u043a\u0442\u0435\u0441\u0435\u0434\u0456.<\/p>\n\n\n\n<p>\u0411\u0456\u0437 AlmaU \u0441\u0442\u0443\u0434\u0435\u043d\u0442\u0442\u0435\u0440\u0456\u043d\u0435 \u0430\u0443\u0434\u0438\u0442 \u0441\u0430\u043b\u0430\u0441\u044b\u043d\u0434\u0430\u0493\u044b \u043c\u0430\u043d\u0441\u0430\u0431\u044b\u043d \u0442\u0430\u0431\u044b\u0441\u0442\u044b \u0431\u0430\u0441\u0442\u0430\u0443 \u04af\u0448\u0456\u043d \u049b\u0430\u0436\u0435\u0442\u0442\u0456 \u04e9\u0437\u0435\u043a\u0442\u0456 \u049b\u04b1\u0437\u044b\u0440\u0435\u0442\u0442\u0435\u0440\u0434\u0456 \u04b1\u0441\u044b\u043d\u0443\u0493\u0430 \u049b\u0443\u0430\u043d\u044b\u0448\u0442\u044b\u043c\u044b\u0437.<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"765\" data-id=\"1750\" src=\"https:\/\/moore-kazakhstan-llp.eu.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/01-1024x765.png\" alt=\"\" class=\"wp-image-1750\" srcset=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/01-1024x765.png 1024w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/01-300x224.png 300w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/01-768x574.png 768w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/01-1536x1147.png 1536w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/01-2048x1530.png 2048w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/01-16x12.png 16w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"776\" data-id=\"1751\" src=\"https:\/\/moore-kazakhstan-llp.eu.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/02-1024x776.png\" alt=\"\" class=\"wp-image-1751\" srcset=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/02-1024x776.png 1024w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/02-300x227.png 300w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/02-768x582.png 768w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/02-1536x1164.png 1536w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/02-2048x1552.png 2048w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/02-16x12.png 16w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"1749\" src=\"https:\/\/moore-kazakhstan-llp.eu.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/03-1024x768.jpg\" alt=\"\" class=\"wp-image-1749\" srcset=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/03-1024x768.jpg 1024w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/03-300x225.jpg 300w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/03-768x576.jpg 768w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/03-1536x1152.jpg 1536w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/03-2048x1536.jpg 2048w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/03-16x12.jpg 16w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/figure>","protected":false},"excerpt":{"rendered":"<p>Vasiliy Nikitin, Audit Partner at Moore Kazakhstan, delivered an open lecture for students of the Accounting and Audit program at Almaty Management University. The session was held as part of the partnership between AlmaU and Moore Kazakhstan and focused on the practical application of IAS 12 Income Taxes. Students had the opportunity to see how [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":1748,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-1747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Guest lecture at AlmaU - Moore Kazakhstan - Moore<\/title>\n<meta name=\"description\" content=\"Vasiliy Nikitin, Audit Partner at Moore Kazakhstan, delivered an open lecture for students of the Accounting and Audit program at Almaty Management University.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kazakhstan.moore-global.com\/kk\/guest-lecture-at-almau\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Guest lecture at AlmaU - Moore Kazakhstan - Moore\" \/>\n<meta property=\"og:description\" content=\"Vasiliy Nikitin, Audit Partner at Moore Kazakhstan, delivered an open lecture for students of the Accounting and Audit program at Almaty Management University.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kazakhstan.moore-global.com\/kk\/guest-lecture-at-almau\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Kazakhstan\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-12T06:57:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-12T06:57:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/22222.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"867\" \/>\n\t<meta property=\"og:image:height\" content=\"501\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Serik Kozhikenov\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Serik Kozhikenov\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 \u043c\u0438\u043d\u0443\u0442\u044b\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/ru\/guest-lecture-at-almau\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/ru\/guest-lecture-at-almau\/\"},\"author\":{\"name\":\"Serik Kozhikenov\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/#\/schema\/person\/4d8a41721ad416bf40e7d2530d091d98\"},\"headline\":\"Guest lecture at AlmaU\",\"datePublished\":\"2025-12-12T06:57:06+00:00\",\"dateModified\":\"2025-12-12T06:57:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/ru\/guest-lecture-at-almau\/\"},\"wordCount\":132,\"image\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/ru\/guest-lecture-at-almau\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/12\/22222.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"ru-RU\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/ru\/guest-lecture-at-almau\/\",\"url\":\"https:\/\/kazakhstan.moore-global.com\/ru\/guest-lecture-at-almau\/\",\"name\":\"Guest lecture at AlmaU - 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