Найдено по запросу «Central Bank,financial information,financial accounting»


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 ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

International accounting standarts for Russian banks
Russia's Central Bank Program for banking sector reform says that all banks must start introducing IAS in 2004. However, many banks, particularly those who seek to attract foreign capital, have already started the program. INTERNATIONAL ACCOUNTING STANDARDS FOR RUSSIAN BANKS Russia's Central Bank Program for banking sector reform says that all banks must start ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 16.09.2005

Russian Bank Accounting System to be reformed
A new $3.5 million 16 months long project called «Bank Accounting Reform» financed by the European Union Tacis Programme has been launched. It will benefit Russian commercial banks as well as the Central Bank of Russia (CBR). A new $3.5 million 16 months long project called «Bank Accounting Reform» financed by the European Union Tacis Programme has been launched. It will benefit Russian commercial banks as well as the Central Bank of Russia ...
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 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 ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

On the Way to a Civilized Market
... is ready for the second Duma hearing. The draft law is intended to maintain some continuity with the Interim Rules but there are brand new provisions that reflect objective needs of the audit market. Re: Objective of an Audit and Fair Presentation of Financial Statements. Under current Russian legislation, the objective of an audit is to ascertain whether the financial statement
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

The Accounting Needs of Sub-national Governments
... may obtain a copy of the full paper may be obtained, in English or Russian, by request from ICAR or from the ICAR website. The accounting needs of Sub-national governments differ in some respects from those of either central government or of commercial corporations. In many countries, this has led to a de facto hybrid regime, somewhere between what is used for central government, (often Governmental Financial Standards (GFS) related), and established commercial standards. The direction of change in many places is for sub-national ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

IAS Benefits for Russian Enterprises: Managerial Issues
Vladimir Vorushkin Vladimir Vorushkin Then discussing the move of Russian enterprises to International Accounting Standards (IAS), most experts tend to focus on the interests of outside users of financial statements and the need for Russia's integration into the world economy. So there has been a widespread view that only ... ... tasks of the reform is to «develop a set of accounting standards that would enable users, primarily investors, to obtain useful information». So, at the outset of the accounting reform, there has been no proper focus on the needs of internal users of 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
... 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 ... ... 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 ...
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
... 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 ... ... 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 ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 16.09.2005

IASC News
IASC Trustees announce new standard-setting board IASC Trustees announce new standard-setting board The International Accounting Standards Committee («IASC») has announced the appointment of the new International Accounting Standards Board («IASB»).... ... high-quality internationally accepted accounting standards 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 international ...
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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