OBS_VALUE: <ul><li><a href=http://adilet.zan.kz/rus/docs/Z070000234_ target=_blank>Law on Accounting and Financial Reporting(Закон О бухгалтерском учете и финансовой отчетности, No.234, adopted on 28 February 2007, last updated on 07 July 2021, article 16)</a></li><li><a href=https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/kazakhstan/ target=_blank>IFRS Standards, Kazakhstan(IFRS official website - Extent of IFRS Standards application, Kazakhstan)</a></li></ul>