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Tacis supports strategic economic reforms
... originally in September 1999 and involves providing technical assistance to the Inter Agency Commission on Accounting Reform, which is chaired by Deputy Prime Minister and Finance Minister Kudrin. It has been extended until July 2002. The original terms of reference of the project involved primarily assistance in the drafting of ten new accounting standards with the topics selected by the Ministry of Finance, with an additional element regarding requirements of SMEs. Whilst the proposa
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Focus Anti-Money Laundering Issues in the Wake of 9/11
Barry Eden Barry Eden The terrorist attacks of September 11. 2001, shocked the world and started a new round of anti-money laundering (AML) regulation initiatives, as national governments sought to adjust their controls of financial systems to enable them to filter out money transfers by terrorist ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Prospects for IAS Application by Russian Enterprises
... to reform the national accounting system towards IAS. The first 12 standards have already been approved. Last summer, M. Zadornov, the then Russian Finance Minister, said in his interview to the Accounting Report that in 1999 «there has been a lot of progress in terms of these regulations. Once again, these will not be a complete copy of IASs … This [ full adoption of IAS ] cannot be done because an accounting system is not to be considered isolated.» First of all, it [ the accounting system ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Federal Auditing Law: Comments
Nikolai Remizov Nikolai Remizov The Federal Auditing Law has come into effect, which is a long-awaited event for Russian auditors and enterprises subject to audit. The need for auditing arose with the start of market reforms in Russia. The former Soviet Russian Law «On Foreign Investments in the Russian Soviet Republic» mentioned the necessity to have financial and business operations of enterprises with foreign interests inspected by audit firms in the ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Issues of ISA Implementation in Russia
Nikolai Remizov Nikolai Remizov There was a turning point for Russian auditors in October 2000. The Russian official translation of International Standards on Auditing (ISA) was issued with participation of the International Center for Accounting Reform (ICAR). It is hard to overestimate the importance of this edition in the current Russian environment. Russian auditing practice ...
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 will have the responsibility of working toward a single set of high quality accounting standards that national bodies around ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
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.... ... guidance on the transition from the cash to the accrual basis of accounting. To date, the PSC has issued the background paper, eight IPSASs, Exposure Drafts (EDs) of seven further prop
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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bank secrecy British Virgin Islands FATCA Foreign Account Tax Compliance Act G20 G8 Group of Eight Guernsey Isle of Man Jersey Lough Erne low-tax jurisdictions OECD offshore organizations tax evasion