New IFAC Guidance Addresses Fraud and Use of Derivative Instruments
International Federation of Accountants (IFAC) International Auditing Practices Committee (IAPC) recently approved an updated International Standard on Auditing (ISA) on fraud and error and a new International Auditing Practice Statement (IAPS) on auditing...
International Federation of Accountants (IFAC) International Auditing Practices Committee (IAPC) recently approved an updated International Standard ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Восемь новых аудиторских стандартов США по оценке риска
... сайте
восемь новых стандартов по оценке аудиторского риска
(в скобках приведен неофициальный перевод названий стандартов на русский):
Auditing Standard 8 (AS No. 8) – Audit Risk
(«Аудиторский риск»)
Auditing Standard 9 (AS No. 9) – Audit Planning
(«Планирование аудита»)
Auditing Standard 10 (AS No. 10) – Supervision of the Audit Engagement
(«Контроль ...
Путь: Главная / Новости Изменен: 20.01.2011
Current Developments in the Accounting and Audit Environment in Russia
... Massarygina
Vera F. Massarygina
Introduction
In recent years the Russian accounting and audit environment progressed significantly towards international standards. But until now rather many differences between international and Russian accounting and auditing standards exist. The most important of them and some of the current changes in accounting and audit environment in Russia are being considered below.
The accounting reform program towards International Accounting Standards was adopted by the ...
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
Natalia Vasilieva
Natalia Vasilieva
Audit activities are classified under two main headings of external auditing, performed by audit firms or individual independent auditors, and internal auditing, performed by a specialized department of an organization. The overall objectives of both types of auditing overlap in many respects, primarily in the control ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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 Basis of Accounting: Guidance for Governments and Government Entities. This study identifies key issues to be addressed in the migration from the cash...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
FEE Calls for Europe to Follow ISAs
... Commission’s work under the FSAP, (Financial Services Action Plan), and has been driven by the ambitious 2005 deadline, established at the Lisbon European Council. However these advantages will be significantly reduced if audit reports only refer to national auditing standards. Which is why the Federation Experts Computable European (FEE) is now leading the debate about the future of auditing standards in Europe with the launch of its new paper.
This insightful FEE discussion paper is the first such paper ...
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
Our topical audit questions were answered by:
Our topical audit questions were answered 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 ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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 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....
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
FEE Addresses the Role of Accounting and Auditing in Europe
Recent high profile international business failures have seen concerns raised regarding the current state of corporate governance and financial reporting in Europe. With its new position paper FEE1 is highlighting the essential issues for the accountancy...
Recent high profile international business failures have seen concerns raised regarding the current state of corporate governance and financial reporting in Europe. With its new position paper FEE1 is highlighting the essential issues for the...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
APB призывает внимательно отнестись к МСА
... Советом по международным стандартам аудита и гарантии качества (International Auditing and Assurance Standards Board, IAASB) в рамках общей программы прозрачности и «обеспечения ... ... стандарты следующие:
Международный стандарт контроля качества (International Standard on Quality Control, ISQC) 1.
Контроль качества услуг ком
Путь: Главная / Новости Изменен: 13.08.2007
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