Найдено по запросу «Accounting Practices Board»
ЮАР стала первой, кто внедрил МСФО для МСП
На прошедшем в прошлую пятницу заседании Совет по бухгалтерской практике (Accounting Practices Board), входящий в состав Южноафриканского института сертифицированных присяжных бухгалтеров, проголосовал и принял положительное решение ... Путь: Главная / Новости Изменен: 20.08.2009
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 towards International Accounting Standards» and Accounting Reform Program Implementation ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Inflation Accounting: Practices in Different Countries
Larissa Gorbatova
Larissa Gorbatova
On 10 December 2000, Mr. David Damant, member of the Board of the International Accounting Standards Committee (IASC), initiated a seminar on accounting in hyperinflationary economies with participation of Board members, IASC Steering Committee observers and members from Brazil, Zimbabwe, Mexico, Russia, Switzerland, UK and the USA.... 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 ... ... 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 non-management ... 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 sets out agreed reform priorities and provides guidance on how to enhance corporate governance in the Russian Federation. Among its key recommendations, the White Paper identifies a full and quick adoption of IFRS for listed and widely held... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
The Russian Institute of Directors
... international institutions and business societies.
RID Mission
Support the enhancement of the competitiveness of Russian companies by improving the system of corporate governance at Russian companies and ensuring high professional and ethical standards of practices of Russian Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
International Accounting Qualification: Is it Supplementary Education or Necessity
Igor Zhuravlev
Igor Zhuravlev
To a large extent, the investment attractiveness and effective corporate governance are driven by the realistic planning and transparency of accounting system of an enterprise.
Currently, there are certain achievements in implementing the Russian Accounting Reform Program. Existing accounting regulations (PBUs) have been revised along with the development of new ones. The Russian official ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
ЮАР внедряет МСФО для МСП
... бухгалтеров (
South
African
Institute
of
Chartered
Accountants
, SAICA) заявил ещё в мае этого года. На днях входящий в его состав Совет по бухгалтерской практике (Accounting Practices Board, APB) официально причислил стандарт для малых и средних предприятий от СМСФО к национальным стандартам финансовой отчетности для малого ... Путь: Главная / Новости Изменен: 05.10.2007
IFAC News
New IFAC study assists public sector entities with transition from cash basis to accrual basis of 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 ... 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
... 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, they have been condensed and the primary focus is on current issues and future prospects. Readers who would like to have a copy ... 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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