Новости

The APB issues new ISAs (UK and Ireland)

The new standards replace the existing ISAs (UK and Ireland) and ISQC (UK and Ireland) 1 and apply to audits of financial statements for periods ending on or after 15 December 2010. For audits of accounting periods ending before that date the existing standards continue to apply.

Bank of America doesn’t believe in crisis of the US national currency

Current devaluation of American dollar won’t lead to general crisis of the national currency of the US for thee good reasons.

ACCA criticizes IASB and FASB for not working together on IAS 39

The International Accounting Standards Board and the U.S. Financial Accounting Standards Board both came under heavy criticism by the Association of Chartered Certified Accountants (ACCA) for “moving in different directions”.

ICAEW awaits Big Four firm’s student verdict

Ernst & Young will begin discussions in the next few weeks over how many students it will send through the ICAEW’s qualification programme next year, after a batch began training with the institute for the first time since 2000.

IFRS insurance accounting newsletter

Deloitte (United Kingdom) has published the September 2009 issue of “Insurance Accounting Insight”.

Managers of oil and gas companies are reviewing their business strategies – Ernst & Young

Managers of oil and gas companies are reviewing their business strategies, models for planning and operating the business. Management expenses and risks are being treated with particular attention. Those are basic results of Ernst & Young’s survey of top-managers of the world’s largest oil- and gas mining companies.

CB of Russia will introduce restrictions on volumes of external borrowings

Upon completion of analysis of reasons for the crisis in Russian banking sector the Bank of Russia is now considering the possibility to increase the number of banking normative standards. Following the one to restrict volumes of external foreign borrowings the regulator may possibly get back to restrictions on borrowing from large residential clients (this one was abandoned in 2004).

SEC Publishes 2010-2015 Draft Strategic Plan for Public Comment

The Securities and Exchange Commission today published for public comment its Draft Strategic Plan that outlines the Commission’s strategic goals for fiscal years 2010 through 2015.

Consults on disclosure guidelines reflection the lessons learnt from the financial crisis

The Committee of European Banking Supervisors (CEBS) today publishes for public consultation its draft disclosure guidelines intended to help institutions improve their risk disclosures in the wake of the financial crisis.

ACCA questions the role of taxation policies in the financial crisis

In one of their latest publications experts of the Association of Chartered Certified Accountants (ACCA) explore the role of international taxation issues.