Найдено в разделе «Статьи» по запросу «accountancy,tax accounting»


Accountancy and Audit Training for Tax Administration in the Russian Federation
Adolf J.H. Enthoven Adolf J.H. Enthoven Objectives of Training Program in Accounting and Auditing for Ministry of Taxation Early in the 1990s, the Government of the Russian Federation, recognized that with the transition of economic and financial activities towards a more market oriented economy, the demands upon the tax administrative system would become considerably heavier. This was impacted by the privatization activities pursued, the establishment of joint ventures between Russian and foreign enterprises, the rise of newly private operated enterprises plus the ...
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
... Association of Accountants and Auditors meeting on 21-22 May 2001 (see page 11). 1. Preamble Business development accompanied by an 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 CIS countries. It has a global nature. The problem of accounting uniformity arises in the course of work of preparers and users ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Роль деловой этики и уплаты налогов в управлении крупными корпорациями
... политических деятелей – в сомнительных схемах по уклонению от уплаты налогов. Источник : Ассоциация бухгалтерских специалистов - Association of Accounting Technicians (AAT) На протяжении последних нескольких лет уклонение от уплаты налогов стало повторяющейся темой новостей в Великобритании....
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 09.11.2016

Survey of 53 Countries Accounting
The accountancy firms Arthur Andersen, Deloitte Touche Tohmatsu, Ernst & Young International, KPMG, PricewaterhouseCoopers, BDO and Grant Thornton have jointly published GAAP 2000 – A Survey of National Accounting Rules in 53 countries (in English). The accountancy firms Arthur Andersen, Deloitte Touche Tohmatsu, Ernst & Young International, KPMG, PricewaterhouseCoopers, BDO and Grant Thornton have jointly published GAAP 2000 – A Survey of National ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Interview on International Standards of Audit
... by: Jim Sylph, Technical Director of IFAC; Nikolai Remizov, Audit Methodology Director, auditing firm «FBK» (Moscow). Could you say a few words about the International Federation of Accountants. JS : IFAC is the worldwide organization for the accountancy profession. Its mission is to develop and enhance the profession to enable it to provide services of consistently high standards in the public interest. Its current membership consists of 153 professional accountancy bodies in 113 countries,...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

The Changing Role of the CFO – the Survival of the Fittest
... shelf life. Research in the United Kingdom has shown that the useful life span of knowledge gained on a university degree course is four years, and the estimated life span of a professional qualification is rarely much longer. The challenge facing the accountancy profession everywhere is how quickly and effectively
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
ACCA accountancy accounting Accounting accounting rules accounting standards Accounting Standards Board Accounting Standards Update AICPA ASB Association of Chartered Certified Accountants audit audit companies audit quality auditing auditors Bank of Russia BDO Big Four CAQ CB Central Bank Conceptual Framework convergence David Tweedie Deloitte Digest E&Y EFRAG Ernst & Young EU European Commission European Financial Reporting Advisory Group European Union exposure draft FAF fair value FASB Federal Financial Markets Service Federal Tax Service FFMS financial accountancy financial accounting Financial Accounting Foundation Financial Accounting Standards Board financial crisis financial information financial instruments Financial Instruments financial reporting Financial Reporting Council financial statements FRC FRS 102 FSA G20 GAAP GAAP-IFRS.COM GAAP.RU GASB generally accepted accounting principles Generally Accepted Accounting Principles going concern Governmental Accounting Standards Board Grant Thornton Hans Hoogervorst HMRC IAS 1 IAS 39 IASB ICAEW ICAI ICAS IFAC IFRS IFRS 3 IFRS 9 IFRS for SMEs IFRS Foundation IFRSs impairment International Accounting Standards Board International Federation of Accountants International Financial Reporting Standards international financial reporting standards International Public Sector Accounting Standards Board international standards IPSASB IPSASs IRS KPMG leases Leslie Seidman Minfin Ministry for Economic Development Ministry of Finance PCAOB PCC PricewaterhouseCoopers Private Company Council Public Company Accounting Oversight Board PwC revenue recognition Russia Russian Federation SEC Securities and Exchange Commission SMEs State Duma Tax Code tax evasion taxation transparency U.S. GAAP UK GAAP Ukraine US GAAP VAT XBRL Американский Институт сертифицированных бухгалтеров аудит аудиторская компания аудиторские компании аудиторские услуги аудиторы Большая четверка бухгалтерский учет Дайджест GAAP.RU Еврокомиссия Европейская Комиссия Институт присяжных бухгалтеров Англии и Уэльса Комиссия по ценным бумагам и биржам конвергенция Международная федерация бухгалтеров международные стандарты международные стандарты финансовой отчетности МСФО НДС Организация экономического сотрудничества и развития ОЭСР признание выручки профессиональные бухгалтеры Совет по МСФО Совет по надзору за учетом в публичных компаниях Совет по стандартам финансовой отчетности Совет по финансовой отчетности уклонение от уплаты налогов финансовая отчетность финансовые инструменты “Большая четверка”