Özet:

With the collapse of Soviet Union, several Turkish rooted republics have emerged in the central Asia. One of them is Kyrgyzstan. This study aims to explain development process of Kirgiz accountıng culture. However almost all newly established Turkish rooted countries are mostly still applying the rules and regulations determined by soviet Russia before the perestroika. Since 1991, when the Kirgiz government had freedom, government is trying to adapt its economy to free market economy, they are still in transition. Whereas, it is difficult to conclude they have reached to required degree of dynamism in accounting profession standards and rules and regulations. Entities in this area are still using the program called 1-C (‘’Odin Es’’ in Russian) which is designed and applied by Russia after perestroika. This is quite detailed accounting program. Whole Central Asian Turkish Republics, including Kyrgyzstan, have changed and revised some of the details in that program according to their rules and regulations.

Anahtar Kelimeler: