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...
Bernard Cooke
Bernard Cooke
The Russian business environment is currently passing rapidly through of a sea of change, one which it has taken western market economies fifty years to pass through. Today business is highly competitive and the global business environment fast moving. The body of knowledge ...
... implementation:
the usage of the term «audit» since there are several areas of audit activities;
the existence of several charts of accounts;
supervision of audit activities.
The audit law that is intended to be a single systemic regulation on outside control should govern several audit areas rather than limit the term «audit» solely to controlling the accuracy of financial statements.
In terms of its substance and terminology, the draft law keeps silent about special types of audit while governing ...
... окружающей среды в целях идентификации и оценки рисков существенного искажения» (Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment) и № 330 «Действия аудиторов после оценки рисков» (The Auditor’s Responses to Assessed Risks).
Продолжение.
Начало
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The 14th session of the Foreign Investment Advisory Council in Russia was held in The President Hotel in Moscow on May 14, 2001. For the first time, it was attended by Russia’s top corporate managers and business owners who are members of the Business...
The 14th session of the Foreign Investment Advisory Council in Russia was held in The President Hotel in Moscow on May 14, 2001. For the first time, it was attended by Russia’s top corporate managers and business owners who are members of the Business...
Vera F. Massarygina
Vera F. Massarygina
Introduction
In recent years the Russian accounting and audit environment progressed significantly towards international standards. But until now rather many differences between international and Russian accounting and auditing standards exist. The most important of them and some of the current changes in accounting ...