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Найдено по запросу «Bank of Russia,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
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 ... 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 ... ... 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 ... ... 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
International Financial Reporting Standards in Russia
...
Interview with Leonid 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 will take place by 2005?
This timeframe definitely ... ... accountants and users should have the chance to 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 larger scale. At the same time, I ... 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 ... 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
... 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
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
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 ... 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
Vitaliy Paliy
Vitaliy Paliy
Editor’s Note: This article was extracted from 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 of his text, and his conclusion. Readers who would like a copy of the full article can obtain it from ... 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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