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Interview on International Standards of Audit
... government service, industry, and commerce. Which countries have already decided to transfer to ISA from their national standards? JS : A member survey carried out in 1998 indicated that 34 countries use IFAC’s International Standards on Auditing ( ISAs ) as their national standards and a further 35 countries use them without s
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
IFAC News
New IFAC study assists public sector entities with transition from cash basis to accrual basis of accounting New IFAC study assists public sector entities with transition from cash basis to accrual basis of accounting The International Federation of Accountants« (IFAC»s) Public Sector Committee (PSC) has released a Study on Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities. This study identifies key issues to be addressed in the migration from the cash...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
New Statement on Audits of Commercial Banks
... International Commercial Banks». The new statement was developed by IFAC’s International Auditing Practices Committee (IAPC) to provide practical assistance to auditors and to promote good practice in applying International Standards on Auditing (ISAs) to the audit of banks. The proposed statement focuses on the various stages of the audit of a bank with emphasis on those matters which are either peculiar to or of particular importance in such an audit. Also included for illustrative purposes ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
IFAC News
Cost Accounting for Governments Subject of New IFAC Study Cost Accounting for Governments Subject of New IFAC Study The International Federation of Accountants (IFAC) has released a new study to assist government financial aid officers and other government accountants in their efforts to develop and implement cost accounting. Developed by IFAC’s Public Sector Committee (PSC), the new guidance provides governmental perspectives of cost accounting not available elsewhere, although it is not an in-depth...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
IFAC News
... Sector IFAC’s Public Sector Committee (PSC) has made significant headway in developing international accounting standards for governments and their agencies by releasing five new International Public Sector Accounting Standards (IPSASs) and a new exposure draft. This brings the total of accrual-based standards to 17. PSC ant
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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accounting APB audit Audit audit committees Auditing Practices Board auditors Auditor’s Report Charities Code of Ethics consultation paper Consultation Paper Deloitte Discussion Paper EC Exposure Draft FASB financial instruments financial reporting Financial Reporting Council financial statements Financial Statements FRC I IASB IESBA IFRS IFRSs International Ethics Standards Board for Accountants International Financial Reporting Standards ISA (UK and Ireland) 700 ISAs Practice Note Professional Accountants Richard Fleck SEC Small and Medium-sized Entities smaller entity SMEs transparency