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Найдено в разделе «Статьи» по запросу «annual report» The French Chart of Accounts: A conceptual framework for financial analysis Bernard Paris Jean Fransois des Robert Bernard Paris Jean Fransois des Robert For many experts, the very idea of a national accounting language invites controversy. On the one hand, its value arises from its contribution to more effective communication within the financial community; on the other hand, standardisation might bring rigidity and formalism in an ever-changing economy. This article deals with the economic concepts underlying the French chart of accounts and its use by the Bank of France... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Best Practices for Audit Committees Lew Burnham Lew Burnham The role of the audit committee of the board of directors depends first on the adequacy of the corporate governance framework of the enterprise. It also depends on the way in which the board is structured to carry out its responsibilities and what authority and functions are delegated to its permanent committees. Therefore, the beginning of this «best practices» discussion will be the optimum committee structure for a board. The board should, of course, have a majority of... 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 ... non-listed companies as a critical ingredient for improving transparency. In order to promote the achievement of this goal, a task 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 Russia. The goal is to improve corporate governance, which is now widely recognized as essential for the creation Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005 Почему финансовая информация по-прежнему важна ... бухгалтерскими данными. По материалам: IFRS Пересказ содержания лекции члена Совета по МСФО Энн Тарка ( Ann Tarca ) на ежегодной лекции CPA Philip Brown Annual Lecture, организ ованной бизнес-школой Университета Западной Австралии и бизнес-школой Куртина. Бизнес- Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 17.08.2018 Reporting Currency and Inflation Impact on Asset Measurement (In-depth analysis of IAS concepts concerning measurement of assets and other issues related to application of IAS 16, IAS 29, SIC 19, and IAS 21) (In-depth analysis of IAS concepts concerning measurement of assets and other issues related to application of IAS 16, IAS 29, SIC 19, and IAS 21) Michael Rodchenkov, Askold Birin, Vladimir Evseev 1. Asset Measurement One of the major IAS concepts is to enable users of financial statements to arrive at economic decisions based on the evaluation of... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 IFAC News ... to clearly state the financial reporting framework being used to prepare financial statements. IFAC«s International Auditing Practices Committee (IAPC) has recommended these revisions to International Standard on Auditing (ISA) 700, The Auditor»s Report on Financial Statements, so that users may better understand the context under which the auditor's opinion is expressed. «Globalization of markets has meant that financial statements are increasingly used by foreign investors and analysts, hence ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Accounting for Income Taxes under IAS/GAAP Art Franczek Art Franczek An investor looking at the annual report of any multinational company is likely to find a large amount in an account entitled «deferred taxes». In 1999 Daimler/Chrysler showed 1.9 billion dollars, Boeing Company also showed 1.9 billion dollars Bristol Meyers showed 415 million dollars ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 ENRON – the Next Steps Rarely, if ever, have the newspapers carried so much coverage – both in reports and commentary – on accounting issues, both technical and political, than in the immediate aftermath of the Enron case. Rarely, if ever, have the newspapers carried so much coverage – both in reports and commentary – on accounting issues, both technical and political, than in the immediate aftermath of the Enron case. Despite the emphasis that has been given to the role of Andersen in the Enron affair, the problems... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 2003 Action Plan to Prepare the Economy for the Move to International Financial Reporting Standards (material provided by the Russian Ministry of Finance) (material provided by the Russian Ministry of Finance) In the past few years, the Russian Federation has been implementing a set of measures to reform the accounting system in order to bring it in compliance with market economy requirements given worldwide best-demonstrated practices. The list of measures and their deadlines are prescribed by the Russian Government Resolution #283, dated 6 March 1998, «On Approving the Accounting Reform Program... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Эффективное корпоративное управление – роль информационных технологий Во многих российских компаниях используются информационно-технологические (ИТ) системы, с помощью которых менеджеры осуществляют текущее руководство различными сферами бизнеса: планированием ресурсов (enterprise resource planning, ERP), организацией... Во многих российских компаниях используются информационно-технологические (ИТ) системы, с помощью которых менеджеры осуществляют текущее руководство различными сферами бизнеса: планированием ресурсов (enterprise resource planning, ERP), организацией... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Результаты поиска 1 - 10 из 22 Пред. 1 2 3 След. Отсортировано по релевантности \| по дате