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On the Way to a Civilized Market
Galina Florova Galina Florova The State Duma is about to finish working on the draft Audit Law. This draft law is among the regulations to be adopted at the spring session [of the State Duma]. During its exposure period, all stakeholders had a chance to provide comments on the draft. So the long-awaited audit law is soon to be ready. Following the spontaneous development of the audit market in Russia in late 80s-early 90s of the 20th century, the government issued the Interim Audit Rules in 1993...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

International Financial Reporting Standards in Russia
... government’s plans to introduce International Financial Reporting Standards (FRS) in Russia in 2000 were never realized. What are the chances that the transition to FRS will take place by 2005? This timeframe definitely appears to be more realistic. While it’s relatively simple to change the rules and standards, these rules must actually be put into practice and accountants and users should have the chance to study and understand them. Finally, there should be a system for monitoring the level of adherence ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Issues of ISA Implementation in Russia
... Remizov Nikolai Remizov There was a turning point for Russian auditors in October 2000. The Russian official translation of International Standards on Auditing (ISA) was issued with participation of the International Center for Accounting Reform (ICAR). It is hard to overestimate the importance of this edition in the current Russian environment. Russian auditing practice has been developing for several years. Experts are still involved in disputes as to whether it has been developing at a sufficient pace, whether generally accepted audit principles are taken into account and whether ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

IAS Benefits for Russian Enterprises: Managerial Issues
Vladimir Vorushkin Vladimir Vorushkin Then discussing the move of Russian enterprises to International Accounting Standards (IAS), most experts tend to focus on the interests of outside users of financial statements and the need for Russia's integration into the world economy. So there has been a widespread view that only large Russian enterprises seeking access to international capital markets should be on a full IAS basis. According to the Accounting Reform Program towards IAS, one of the major...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Federal Auditing Law: Comments
... interests inspected by audit firms in the Russian Soviet Republic for tax purposes as well as the need for inspections of break-up balance sheets to be performed by audit firms upon liquidation of enterprises. The first draft auditing law was developed and it was to be approved in 1992. However, the then political crisis in Russia resulted in the termination of the old lawmaking body with a new one yet to come. So the law was not adopted at that time. In the course of the Russian Constitutional reform, ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

IFAC News
At its’ meeting in November, the IFAC Board agreed to admit three new bodies to full membership: National Chamber of Statutory Auditors of Poland, Institute of Professional Accountants of Russia, and the Slovak Chamber of Auditors. IFAC members now... IPA joins IFAC At its’ meeting in November, the IFAC Board agreed to admit three new bodies to full membership: National Chamber of Statutory Auditors of Poland, Institute of Professional Accountants of Russia, and the Slovak Chamber of Auditors....
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Tacis supports strategic economic reforms
... International Accounting Standards. The project commenced originally in September 1999 and involves providing technical assistance to the Inter Agency Commission on Accounting Reform, which is chaired by Deputy Prime Minister and Finance Minister Kudrin. It has been extended until July 2002. The original terms of reference of the project involved primarily assistance in the drafting of ten new accounting standards with the topics selected by the Ministry of Finance, with an additional element regarding ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Optimum Financial Reporting Standards for Entries into International Capital Markets
Evgeny Trusov Evgeny Trusov Given their financing requirements and long-term development plans, enterprises in market economies seek low-cost and accessible financing sources. Due to the lack or relatively high cost of financing in the Russian market, large enterprises in some fast growing industries consider raising capital in European and US markets. Based on the experience of Russian companies which succeeded in tapping international capital markets, successful offering of securities in a foreign...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Professional Audit Market Development Following the Adoption of the Federal Auditing Law
... issue of statutory quality control is crucial in struggling with «black [bad-faith] audits» in Russia. The latter phenomenon has been extremely widespread, especially in the regions. The lack of a proper legal framework used to provide a favorable environment for «black» and «pocket» audits. Now that the law has come into effect, it will be much more difficult to conduct poor quality audits. The law also sets out certain prerequis
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Квалификация CIMA: актуальность в современных российских условиях
Сегодня у нас блиц-интервью с Дэвидом Стэнфордом (David Stanford), Вице-президентом Международной ассоциации специалистов в области управленческого учета CIMA. Хотим напомнить, что сегодня CIMA насчитывает более 227 тыс. студентов и членов в 179 странах мир, включая Россию. В этом году церемонию вручения дипломов в Москве мистер Стэнфорд посетил лично – возможность, которой мы не могли не воспользоваться, чтобы задать ему несколько вопросов. Сегодня у нас блиц-интервью с Дэвидом Стэнфордом (David...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 10.11.2015
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