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Why IASs Reflect Economic Reality
Vladimir Vorushkin Vladimir Vorushkin Introduction In their case for Russia’s move to International Accounting Standards (IAS), many foreign experts often claim that, unlike Russian accounting standards (RAS), IASs reflect economic ... ... view is mistaken. In particular, it investigates how cross-country differences in legal systems and the demand for accounting information, differences in legal protection for external shareholders, and differences in the degree of tax conformity affect the relation between financial accounting earnings and economic reality that underlies those earnings. A special focus will be made on how well a measure ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Globalizing the Impact of IAS on Financial Statements
... extracted from a longer paper by Mr. Damant, published in the Journal of Asset Management, giving extensive history and background information about the development, current status, and future prospects of IAS. It also discusses the new structure of the International Accounting Standards Committee (IASC). As readers of Accounting Report are aware of many of the details given in this article,... ... future prospects. Readers who would like to have a copy of the entire article may request it from ICAR (telephone/email/fax). Financial Statements: One set of accounting standards for the world The developments in the world of accounting in the last two ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Recommendations for Accounting Reform in the CIS Countries
... increasingly important role of international economic integration sets new requirements to the uniformity and transparency of accounting principles applied in different countries. The problem of different accounting systems is not peculiar only to the ... ... countries. It has a global nature. The problem of accounting uniformity arises in the course of work of preparers and users of financial statements world-wide. That is why, for accounting in the CIS countries, the end of the millennium is marked by the ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
IASC News
IASC Trustees announce new standard-setting board IASC Trustees announce new standard-setting board The International Accounting Standards Committee («IASC») has announced the appointment of the new International Accounting Standards Board («IASB»).... ... high-quality internationally accepted accounting standards will provide direct benefits to auditors, users, preparers and regulators of financial information and statements. More generally, the availability of common and more reliable financial data should facilitate international ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Internal Auditing Standards and Techniques
... understanding of internal auditing. External auditing reviews the reporting system, checks and assesses the enterprise«s assets and liabilities as well as tests existing internal controls. The major objective of external auditing is to establish whether financial statements of the enterprise present fairly economic reality and to assess its financial position and performance over a certain period. External audits are conducted on a regular basis (usual
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

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ACCA accounting accounting rules accounting standards Accounting Standards Advisory Forum Accounting Standards Board of Japan AICPA American Institute of CPAs ASAF ASBJ audit audit companies auditing auditors Bank of Russia Basel III Big Four business combinations capital adequacy CB Central Bank Citigroup Conceptual Framework convergence corporate governance corporate reporting David Tweedie Deutsche Bank Digest E&Y ED EFRAG Elvira Nabiullina Ernst & Young ESMA EU European Commission European Financial Reporting Advisory Group European Union exposure draft fair value FASB Federal Reserve Federal Tax Service financial accountancy financial accounting Financial Accounting Standards Board financial assets financial crisis financial information financial institutions financial instruments Financial Instruments financial markets financial reporting Financial Services Authority financial stability Financial Stability Board financial statements FRS 102 FSA FSB G20 GAAP GAAP-IFRS.COM generally accepted accounting principles Generally Accepted Accounting Principles Goldman Sachs goodwill Grant Thornton Greece Hans Hoogervorst hedge accounting IAASB IAS IAS 1 IAS 19 IAS 39 IASB ICAEW ICAI IFAC IFRS IFRS 1 IFRS 12 IFRS 15 IFRS 3 IFRS 7 IFRS 9 IFRS for SMEs IFRS Foundation IFRSs IMF impairment insurance companies insurance contracts intangible assets internal control International Accounting Standards Board International Auditing and Assurance Standards Board International Federation of Accountants International Financial Reporting Standards international financial reporting standards International Public Sector Accounting Standards Board international standards IOSCO IPSASB IVSC James Doty KPMG leases Leslie Seidman Mary Schapiro Memorandum of Understanding Michel Barnier money laundering Moody’s PCAOB PricewaterhouseCoopers public companies Public Company Accounting Oversight Board PwC revenue recognition Robert Herz Russia S&P Sarbanes-Oxley Act Sberbank SEC Securities and Exchange Commission SMEs Standard & Poor’s tax evasion transparency U.S. GAAP US GAAP XBRL Комиссия по ценным бумагам и биржам конвергенция международные стандарты международные стандарты финансовой отчетности МСФО новые продукты Совет по МСФО Совет по стандартам финансовой отчетности Совет по финансовой отчетности стандарты финансовой отчетности услуги финансовая отчетность финансовые инструменты