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Найдено по запросу «Central Bank,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 of one or more countries. Instead, these are a set of standards whose objective... 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
... Accounting Standards Committee (IASC), the International Center of Accounting Reform (ICAR) business leaders and top-managers of leading 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 by the government in March 1998, implies the development and approval of accounting regulations (standards) which incorporate ... 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
... Accounting Standards Committee (IASC), the International Center of Accounting Reform (ICAR) business leaders and top-managers of leading 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 by the government in March 1998, implies the development and approval of accounting regulations (standards) which incorporate ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
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... 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 29, SIC 19, and IAS 21)
Michael Rodchenkov, Askold Birin, Vladimir Evseev
1. Asset Measurement
One of the major IAS concepts is to enable users of financial statements to arrive at economic decisions based on the evaluation of... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Opening Remarks to the Eurasian Corporate Governance Roundtable
Seiichi Kondo
Seiichi Kondo
Corporate governance can be defined in a dual context. On the one hand it is a set of behavioral relationships through which enterprises are directed and controlled. Organizational know-how, managerial talent and personal incentives are important elements in this web. But it can also be described in terms of the public and private rules that specify the distribution of rights and responsibilities among different participants in an enterprise, such as managers, the board... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Выход компаний на рынки капитала Американские депозитарные расписки (ADR)
I Всероссийская конференция Управление корпоративными финансами: практические решения для современного бизнеса
Содержание
«Шаг за шагом», газета Ведомости, октябрь 2004
Программы АDR российских компаний. Полный список программ ДР.
Историческая справка.
Причины кросс-листинга и создания ADR.
АДР: механизм создания и функционирования.
Категории ADR: спонсируемые и неспонсируемые ADR.
Категории ADR: публичные и частные, с привлечением нового капитала и без.
ADR первого уровня.
ADR второго и третьего... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
The effects of inflation and the related decline in purchasing power of the Rouble
Rich Sharko
Rich Sharko
In an inflationary environment the general purchasing power of money declines as the general level of prices of goods and services rises. The general purchasing power of money and the general price level are interdependent. The effect of the decline in the purchasing power related to an enterprise’s monetary position will create a monetary gain or loss. In a period of inflation, an enterprise holding net monetary assets loses purchasing power, and an enterprise holding... 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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