Considerations about the Russian Accounting Reform
... 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 the direction of our reform, i.e. IFRS. Since the ‘what’ ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
The Changing Role of the CFO – the Survival of the Fittest
Bernard Cooke
Bernard Cooke
The Russian business environment is currently passing rapidly through of a sea of change, one which it has taken western market economies fifty years to pass through. Today business is highly competitive and the global business environment fast moving. The body of knowledge that forms the basis of accountants’ professional work is constantly changing....
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Opening Remarks to the Eurasian Corporate Governance Roundtable
Seiichi Kondo
Seiichi Kondo
Corporate governance can be defined in a dual context. On the one hand it is a set of behavioral relationships through which enterprises are directed and controlled. Organizational know-how, managerial talent and personal incentives are important elements in this web. But it can also be described in terms of the public and ...
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
How Accounting Influences Company Valuation
Andrey Ivanov
Andrey Ivanov
Accounting: the new face of corporate governance risk
Investors have traditionally viewed the Russian equity market in terms of three major risk categories: political, economic and corporate governance. Recent stabilization in domestic economics and decreasing political uncertainty should increasingly turn investors’ attention to corporate governance issues.
Russia has clearly transcended the first stage of the corporate governance problem, direct and obvious theft...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Communiquй of the 14th Session of the Foreign Investment Advisory Council in Russia
The 14th session of the Foreign Investment Advisory Council in Russia was held in The President Hotel in Moscow on May 14, 2001. For the first time, it was attended by Russia’s top corporate managers and business owners who are members of the Business...
The 14th session of the Foreign Investment Advisory Council in Russia was held in The President Hotel in Moscow on May 14, 2001. For the first ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Specific Features of the National Audit Law
Nikolay Pavlenko
Nikolay Pavlenko
One of the specific features about the current draft of the national audit law is the fact that it does not take into account the specific nature of the national accounting system and current practices of economic entities.
The discussions of the draft law revealed the following issues that need to be solved in terms of its practical implementation: ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Current Developments in the Accounting and Audit Environment in Russia
Vera F. Massarygina
Vera F. Massarygina
Introduction
In recent years the Russian accounting and audit environment progressed significantly towards international standards. But until now rather many differences between international and Russian accounting and auditing standards exist. The most important of them and some of the current changes in accounting ...
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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