Reporting Currency and Inflation Impact on Asset Measurement
... 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 assets ... ... based on the historical data, expectations and results of the reporting period; and also to determine the potential to forecast future cash flows in terms of amount, inflow/outflow and reasonable assurance for cash inflow to the company.
There is a trend ...
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
Bernard Cooke
Bernard Cooke
The Russian business environment is currently passing rapidly through of a sea of change, one which it has taken western market economies fifty years to pass through. Today business is highly competitive and the global business environment fast moving....
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Бизнес и финансовые эксперты должны работать вместе, чтобы развивать профессиональные качества
... профессионалов и компаний, как именно они могут работать вместе наиболее продуктивно.
Дискуссионная публикация носит название
«A new breed of adviser for the modern-day enterprise»
(
«Консультант нового времени для современной организации»
). На первый план по важности ее авторы ставят коммуникатив
Путь: Главная / Новости Изменен: 18.12.2014
The Devil Is in the Detail
Financial Reporting IASC Round Table
Financial Reporting IASC Round Table
John House
Stig Enevoldsen
, outgoing IASC chairman;
Jochen Pape
, German delegation and PwC partner;
Kean Keller
, French delegation and representative of APEFHC, the French Association for accounting standards harmonisation;
David Damant
, representing the International Council of Investment Associations;
Karel van Hulle
, EC head of financial information and company law;
Malcolm Cheetham
, Swiss delegation ...
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 a White Paper on Corporate Governance that ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
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 ...
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 ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
New Priorities of IASC Board
Larissa Gorbatova
Larissa Gorbatova
In June 2001, the International Accounting Standards Board (IASB) set up the Standards Advisory Council (SAC). The SAC is a new body that was set up under the Constitution of the International Accounting Standards Committee (IASC) approved in May 2000. The mission ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
The Problem of Perception of New Russian Accounting Standards
Olga Rozhnova
Olga Rozhnova
The problem of perception of new Russian accounting standards is very complicated and requires comprehensive in-depth analysis.... ... financial statements are useless (although the questionnaire did not envisage this answer). So one third of respondents do not see any benefits in financial reporting. A
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010