Найдено по запросу «Control environment»


Control environment
Путь: Главная / Глоссарий
Изменен: 21.04.2011

Control environment
Путь: Главная / Глоссарий
Изменен: 15.09.2010

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

The Changing Role of the CFO – the Survival of the Fittest
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 ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Specific Features of the National Audit Law
... 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 ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Идентификация и оценка рисков существенного искажения (ч2)
... 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 Настоящая статья комментирует положения ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 03.11.2011

Communiquй of the 14th Session of the Foreign Investment Advisory Council in Russia
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...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Current Developments in the Accounting and Audit Environment in Russia
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 ...
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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