IASC Trustees announce new standard-setting board
IASC Trustees announce new standard-setting board
The International AccountingStandards Committee («IASC») has announced the appointment of the new International AccountingStandardsBoard («IASB»). It ... ... high-quality internationally accepted accountingstandards will provide direct benefits to auditors, users, preparers and regulators of financial information and statements. More generally, the availability of common and more reliable financial data should facilitate ...
... законодательством.
24 июня 2006 года австралийский Совет по стандартам учета (AustralianAccountingStandardsBoard, AASB) окончательно одобрил принятие собственной модели интерпретации ... ... интерпретации международных стандартов финансовой отчетности (International Financial Reporting Interpretations Committee, IFRIC) и является руководством по принятию МСФО ...
Австралийский Совет по Стандартам Учёта (AASB – The AustralianAccountingStandardsBoard) пригласил прокомментировать новую модель разработки интерпретаций австралийских стандартов учета, большинство из которых эквивалентно ...
IAS – the only real contender
IAS – the only real contender
As recently as 10 years ago, harmonisation of accountingstandards in Europe, let alone the rest of the world, seemed a distant dream. The detailed accounting requirements in some European countries were as diverse and distinctive as the countries themselves and many countries were prepared to fight hard to ...
Three different perspectives on the audit function and the governance challenges it presents
Three different perspectives on the audit function and the governance challenges it presents
Richard Murray
The interaction of audit committees and auditors is an ideal laboratory setting in which to examine the objectives, characteristics and challenges of corporate governance. I will address these issues by asking you to reflect with me through three scenarios in which dialogue takes place between auditors...