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Найдено по запросу «International Standards on Auditing,Auditor’s Report,ISAs»

Russian Audit Standards: Past, Present and Future
... Ostrovsky Eugeny Guttsait Yuri Danilevsky Oleg Ostrovsky Eugeny Guttsait The work on the current set of Russian audit standards has been going on since 1995. At the outset, the set of standards was established as a national equivalent of International Standards on Auditing (ISA) issued by the International Federation of Accountants (this used to be... ... Provisions» Section of the first Russian standards). Therefore the underlying principles of ISAs were almost automatically incorporated in Russian standards. But, of course, one...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
IFAC News
... accounting New IFAC study assists public sector entities with transition from cash basis to accrual basis of accounting The International Federation of Accountants« (IFAC»s) Public Sector Committee (PSC) has released a Study on Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities. This study identifies key ... ... efficient and effective manner in the public sector. It also identifies key requirements of International Public Sector Accounting Standards (IPSASs) and other relevant sources of guidance. «This study was prepared in response to requests from IFAC constituents ...
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
Nikolai 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 ...
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
Nikolai Remizov Nikolai Remizov The Federal Auditing Law has come into effect, which is a long-awaited event for Russian auditors and enterprises subject to audit. The need for auditing arose with the start of market reforms in Russia. The former Soviet Russian Law «On Foreign Investments in the Russian Soviet Republic» mentioned the necessity to have financial and business operations of enterprises with foreign interests inspected by audit firms in the Russian Soviet Republic for tax purposes as well as the need ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Implementing International Financial Reporting Standards (IFRS) in Russia 25 recommendations to facilitate the Transition to IFRS
Foreword The work of the Task Force on Implementing International Financial Reporting Standards (IFRS) emanates from the work of the Russian Corporate Governance Roundtable [1] . In 2002, the Russian Roundtable issued ... ... force of Russian and OECD country experts was assembled and met during 2004 to establish priorities for implementation. This report presents the work of the Task Force in the form of 25 recommendations on short-term priorities for transition to IFRS in ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 16.09.2005

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