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...
ACCOUNTING BOOKKEEPING
ACCOUNTING BOOKKEEPING
Бухгалтерский учет (accounting) –
информационная система, которая осуществляет сбор, измерение, обработку и передачу финансовой информации о самостоятельно хозяйствующем субъекте для принятия экономических решений.
Комитет по международным стандартам финансовой отчетности (КМСФО)
International Accounting Standards Committee (IASC) Был создан в 1973 году по соглашению междупрофессиональными организациями из 10 стран 2001 год – коренная реорганизация...
(In-depth analysis of IAS concepts concerning measurement of assets and other issues related to application of IAS 16, IAS 29, SIC 19, and IAS 21)
(In-depth analysis of IAS concepts concerning measurement of assets and other issues related to application of IAS 16, IAS 29, SIC 19, and IAS 21)
Michael Rodchenkov, Askold Birin, Vladimir Evseev
1. Asset Measurement
One of the major IAS concepts is to enable users of financial statements to arrive at economic decisions based on the evaluation of...