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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 ... ... 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... ... was assembled and met during 2004 to establish priorities for implementation. This report presents the work of the Task Force in the form of 25 recommendations on short-term...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 16.09.2005
IFAC News
... Changes to Audit Reports Proposed Changes to Audit Reports The International Federation of Accountants (IFAC) is proposing changes to its standard on audit reports to require the auditor to clearly state the financial reporting framework being used to prepare financial statements. IFAC«s International Auditing Practices Committee (IAPC) has recommended ... ... to International Standard on Auditing (ISA) 700, The Auditor»s Report on Financial Statements, so that users may better understand ...
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
... 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 –... ... by the largest bankruptcy in US history go much deeper than a possible breakdown in auditor performance. Enron has triggered an enormously wide-ranging debate and has raised... ... quality of the corporate governance in major corporations. This article sets out ACCA’s views on each of these issues. Capital market regulation The c
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 statements will enable investors and creditors to assess the ability of enterprises to generate earnings and repay debts. The ...
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

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annual report Arnold Schilder auditing auditing standard auditor’s report financial crisis financial statements IAASB International Auditing and Assurance Standards Board International Federation of Accountants international standards