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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="en"><front><journal-meta><journal-id journal-id-type="publisher-id">ejebs</journal-id><journal-title-group><journal-title xml:lang="en">Eurasian Journal of Economic and Business Studies</journal-title><trans-title-group xml:lang="ru"><trans-title>Название журнала на русском</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2789-8253</issn><issn pub-type="epub">2789-8261</issn><publisher><publisher-name>University of International Business named after K. Sagadiyev LLP</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.47703/ejebs.v4i54.8</article-id><article-id custom-type="elpub" pub-id-type="custom">ejebs-192</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>Статьи</subject></subj-group></article-categories><title-group><article-title>Improving the assessment of financial and management reporting elements</article-title><trans-title-group xml:lang="ru"><trans-title></trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="western" xml:lang="en"><surname>Baisheva</surname><given-names>Enlik</given-names></name></name-alternatives><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="western" xml:lang="en"><surname>Aubakirova</surname><given-names>Indira</given-names></name></name-alternatives><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="western" xml:lang="en"><surname>Gaitova</surname><given-names>Camila</given-names></name></name-alternatives><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="en">University of International Business<country>Kazakhstan</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2019</year></pub-date><pub-date pub-type="epub"><day>30</day><month>12</month><year>2019</year></pub-date><volume>54</volume><issue>4</issue><fpage>59</fpage><lpage>83</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Baisheva E., Aubakirova I., Gaitova C., 2019</copyright-statement><copyright-year>2019</copyright-year><copyright-holder xml:lang="ru">Baisheva E., Aubakirova I., Gaitova C.</copyright-holder><copyright-holder xml:lang="en">Baisheva E., Aubakirova I., Gaitova C.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://ejebs.uib.kz/jour/article/view/192">https://ejebs.uib.kz/jour/article/view/192</self-uri><abstract><p> </p></abstract><kwd-group xml:lang="en"><kwd>financial statements</kwd><kwd>accrual principle</kwd><kwd>continuity principle</kwd><kwd>income</kwd><kwd>expenses</kwd><kwd>capital</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Makhmudov, A.R. and Kerimov, V.E. 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