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Найдено по запросу «For»
Implementing International Financial Reporting Standards (IFRS) in Russia 25 recommendations to facilitate the Transition to IFRS
... Paper on Corporate 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 held non-listed companies as a critical ingredient for improving transparency. In order to promote the achievement of this goal, a task force of Russian and OECD country experts was assembled and met during 2004 to establish priorities ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
IFAC Update
The IFAC Public Sector Committee (PSC)’s current activities are focused on the development of International Public Sector Accounting Standards (IPSASs) for financial reporting by governments and other public sector entities.
The IFAC Public Sector Committee (PSC)’s current activities are focused on the development of International Public Sector Accounting Standards (IPSASs) for financial reporting ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Управленческий учёт и финансовая отчётность. Статья 1
Как показывает практика, большинство российских специалистов, имеющих отношение к учёту и отчётности, под термином «управленческая отчётность» подразумевают отчётность, подготовленную по международным стандартам финансовой отчётности (МСФО/IAS/IFRS), либо…
1. Некоторые стойкие заблуждения российских бухгалтеров.
Как показывает практика, большинство российских специалистов, имеющих отношение к учёту и отчётности, под термином «управленческая отчётность» подразумевают отчётность, подготовленную... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
Accounting for Income Taxes under IAS/GAAP
... million dollars and Goodyear 376 million, similar amounts are found on every company’s Balance Sheet.
What are Deferred Taxes? How are they computed under major accounting rules such as GAAP and IAS? What is the significance of these accounting methods for the Russian Accounting Reform? Before I begin to discuss these issues I think it would be instructive to review some of the tax accounting terms that are used in both IAS and GAAP:
Accounting Income is the aggregate income or loss for a period including ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Inflation Accounting: Practices in Different Countries
Larissa Gorbatova
Larissa Gorbatova
On 10 December 2000, Mr. David Damant, member of the Board of the International Accounting Standards Committee (IASC), initiated a seminar on accounting in hyperinflationary economies with participation of Board members, IASC Steering Committee observers and members from Brazil, Zimbabwe, Mexico, Russia, Switzerland, UK and the USA. The seminar discussed issues arising from the implementation of IAS 29, Financial Reporting in Hyperinflationary Economies, in different... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Accounting systems implementation. Issues and solutions.
This article was published at the September/October edition of «Accounting Report» by International Center for Accounting Reform (ICAR)
This article was published at the September/October edition of «Accounting Report» by International Center for Accounting Reform (ICAR)
Introduction
Today's changing environment puts constant pressure on all enterprises ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Reporting Currency and Inflation Impact on Asset Measurement
... company’s assets’ ability to generate cash based on the historical data, expectations and results of the reporting period; and also to determine the potential to forecast future cash flows in terms of amount, inflow/outflow and reasonable assurance for cash inflow to the company.
There is a trend of supporting the concept of fair value measurement, which undoubtedly is viewed as the barest necessity; however, the exact m Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IASC News
... users, preparers and regulators of financial information and statements. More generally, the availability of common and more reliable financial data should facilitate international investment and reduce the cost of capital worldwide. Accounting costs for multinational firms operating in different jurisdictions will be reduced with the narrowing and eventual elimination Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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.... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
New Priorities of IASC Board
... bodies such as the International Federation of Accountants, World Bank, International Organization of Securities Commissions and other organizations.
The first meeting of the SAC that was held in London on 23-24 July 2001 discussed the IASB priorities for the next few years as well as other issues, including a draft of a revised Preface to IFRS. The current Preface was approved by the IASC Board in 1982 and does not reflect mos 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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