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Найдено по запросу «Federation of European Accountants,financial information,financial accounting»
Implementing International Financial Reporting Standards (IFRS) in Russia 25 recommendations to facilitate the Transition to IFRS
Foreword
The work of the Task Force on Implementing International Financial Reporting Standards (IFRS) emanates from the work of the Russian Corporate Governance Roundtable
[1]
. In 2002, the ... ... Governance that sets out agreed reform priorities and provides guidance on how to enhance corporate governance in the Russian Federation. Among its key recommendations, the White Paper identifies a full and quick adoption of IFRS for listed and widely ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
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,... ... 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... ... that Russia needs prompt IFRS adoption in order to enhance the transparency of Russian financial statements for foreign investors, that accounting legislation needs to be... 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
Recommendations for Accounting Reform in the CIS Countries
The Recommendations were adopted at the Eurasia Association of Accountants and Auditors meeting on 21-22 May 2001 (see page 11).
The Recommendations ... ... international economic integration sets new requirements to the uniformity and transparency of accounting principles applied in different countries.
The problem of different accounting... ... problem of accounting uniformity arises in the course of work of preparers and users of financial statements world-wide.
That is why, for accounting in the CIS countries, the... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Application of International Financial Reporting Standards: Ways to Achieve Compliance
Nadezhda Stepanova
Nadezhda Stepanova
Need for IFRS Enforcement
Setting universal financial reporting standards is not an easy task. The International Accounting Standards Committee (IASC) has gained an overall recognition as an efficient accounting standard setter since its formation in 1973. The IASC used to focus on setting IFRS. Now it is facing a new issue, i.e. finding the way of enforcing and achieving compliance with these standards.
The benefits of these Standards are obvious. IFRS-based financial ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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»). It is that new Board of experienced accounting professionals that ... ... 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
Financial Reporting Council (FRC) Meeting
A regular meeting of the Financial Reporting Council (FRC) took place on February 13, 2002. The results of the meeting were presented to the Standards Advisory Council (SAC) at IASC Board. The SAC meeting was held in London on 18 – 19 February 2002.
A regular meeting of the ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
ENRON – the Next Steps
Rarely, if ever, have the newspapers carried so much coverage – both in reports and commentary – on accounting issues, both technical and political, than in the immediate aftermath of the Enron case.
Rarely, if ever, have the newspapers carried so much coverage – both in reports and commentary – on accounting ... ... wide-ranging debate and has raised questions about many aspects of the operation of capital markets as well as concerns about financial reporting and auditing standards, regulatory arrangements and the quality of the corporate governance in major corporations.... 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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