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Найдено по запросу «Bank of Russia,accounting standards,equity»
Relevant Issues of IFRS Adoption by Russian Banks
The London-based International Accounting Standards Board has been developing International Financial Reporting Standards. So IFRS are not laws issued by the government of one or more countries. Instead, these are a set of standards whose objective is to...
The London-based International Accounting Standards Board has been developing International Financial Reporting Standards. So IFRS are not laws issued by the government ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
ICAR Newsletter - July 2000
On May 29, 2000 the Parliamentary Hearing was held in the Russian State Duma on the issue of Russia’s transition to International Accounting Standards (IAS).
Parliamentary Hearing on International Accounting Standards in Russia
On May 29, 2000 the Parliamentary Hearing ... ... international consulting firms explained the urgency of rapid accounting reform in Russia. Representatives from the Central Bank and the tax and finance ministries called for a gradual transition.
The State Program of Accounting Reform, which was approved ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Парламентские слушания по Международным стандартам финансовой отчетности
On May 29, 2000 the Parliamentary Hearing was held in the Russian State Duma on the issue of Russia’s transition to International Accounting Standards (IAS).
Parliamentary Hearing on International Accounting Standards in Russia
On May 29, 2000 the Parliamentary ... ... international consulting firms explained the urgency of rapid accounting reform in Russia. Representatives from the Central Bank and the tax and finance ministries called for a gradual transition.
The State Program of Accounting Reform, which was approved ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
Using the Cash Flow Statement in Russia
Larissa Nechaeva
Larissa Nechaeva
Unlike IAS, Russia recognizes only two statements, i.e. the balance sheet and income statement, as major components of a set of financial statements. The cash flow statement is regarded as merely an attachment to annual financial statements and ... ... flow statement, a complete set of financial statements includes the balance sheet, income statement, a statement of changes in equity as well as accounting policies and explanatory notes to the financial statements. The component parts of the financial statements interrelate ... 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... ... 1998, «On Approving the Accounting Reform Program towards International Accounting Standards» and Accounting Reform Program Implementation Measures in 2001-2005 as approved... 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 of the SAC is to ensure the maximum ... ... comprises 49 members from 29 countries and 5 international bodies such as the International Federation of Accountants, World Bank, International Organization of Securities Commissions and other organizations.
The first meeting of the SAC that was held ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Considerations about the Russian Accounting Reform
Maxim Makarevich
Maxim Makarevich
Recently there has been an increasing number of articles where authors are providing the case for prompt adoption of IFRS in Russia, in particular, stressing the need for investments in the Russian economy. Some experts call for the move to a «full» IFRS accounting.
Indeed, it is hard to object to the need for the Russian accounting reform. The question «What should be done?» was answered in the Russian Government Decree #283, dated 6 March 1998, that approved the direction of our reform, i.e. IFRS.... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
International Financial Reporting Standards in Russia
... Schneidmant
The government’s plans to introduce International Financial Reporting Standards (FRS) in Russia in 2000 were never realized. What are the chances that the transition to FRS... ... study and understand them. Finally, there should be a system for monitoring the level of adherence [to the new rules]. And, all of this together presents a task on a considerably... ... number of fundamentally new concepts were borrowed from IAS and introduced into Russian Accounting Rules. For instance, such concepts as «related parties», «goodwill»,... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Applying IAS in Financial Reporting by Russian Enterprises
... a comprehensive and carefully-researched paper by Prof. Paliy and given as a speech to a recent conference on implementation of International Standards of Auditing. The article consists of Prof. Paliy’s introduction to the development of IAS, a summary of the main points ... ... can obtain it from ICAR or directly from Prof. Paliy.
Introduction
Russian economic reforms require assessment of the current accounting model as to whether it meets the needs of the market economy. There is a discussion about the necessity and possibility ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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 ... 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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