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Найдено по запросу «International Financial Reporting Standards,Accounting Practices Board»
2003 Action Plan to Prepare the Economy for the Move to International Financial Reporting Standards
... Russian Ministry of Finance)
In the past few years, the Russian Federation has been implementing a set of measures to reform the accounting system in order to bring it in compliance with market economy requirements given worldwide best-demonstrated practices. The list of measures and their deadlines are prescribed by the Russian Government Resolution #283, dated 6 March 1998, «On Approving the Accounting Reform Program towards International Accounting Standards» and Accounting Reform Program Implementation Measures in 2001-2005 as approved by the Russian Government. The need ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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 Corporate Governance Roundtable
[1]
. In 2002, the Russian Roundtable issued a White Paper on Corporate Governance that sets out agreed reform priorities and provides guidance on how to enhance corporate ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
IFAC News
New IFAC study assists public sector entities with transition from cash basis to accrual basis of accounting
New IFAC study assists public sector entities with transition from cash basis to accrual basis of accounting
The International Federation of Accountants« (IFAC»s) Public Sector Committee (PSC) has released a Study on Transition to the Accrual ... ... efficient and effective manner in the public sector. It also identifies key requirements of International Public Sector Accounting Standards (IPSASs) and other relevant sources of guidance.
«This study was prepared in response to requests from IFAC constituents ... 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,... ... 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 countries as well as their approaches to the recognition of the effects ... 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
Larissa Gorbatova
Larissa Gorbatova
In June 2001, the International Accounting Standards Board (IASB) set up the Standards Advisory Council (SAC). The SAC is a new body that was set up under the Constitution of the ... ... participation of interested parties having diverse geographic and functional backgrounds in the development of International Financial Reporting Standards (IFRS). The SAC comprises 49 members from 29 countries and 5 international bodies such as the International ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
International Accounting Qualification: Is it Supplementary Education or Necessity
... extent, the investment attractiveness and effective corporate governance are driven by the realistic planning and transparency of accounting system of an enterprise.
Currently, there are certain achievements in implementing the Russian Accounting Reform Program.... ... accounting regulations (PBUs) have been revised along with the development of new ones. The Russian official translation of International Financial Reporting Standards (IFRS) has been prepared, which facilitates their study by the wide audience of interested users. However, some of the ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC News
IFAC Committee Approves New Standards and Eds
IFAC Committee Approves New Standards and Eds
(New York / July 18,2001) – The International Federation of Accountants (IFAC) Public Sector Committee (PSC) has released four new International Public Sector Accounting Standards (IPSASs) and two new exposure drafts. The IPSASs and exposure drafts are part of the PSC’s ongoing project to develop a comprehensive body of international accounting standards for governments and other public sector entities around ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
The Future of Corporate Reporting
IAS – the only real contender
IAS – the only real contender
As recently as 10 years ago, harmonisation of accounting standards in Europe, let alone the rest of the world, seemed a distant dream. The detailed accounting requirements in some European countries were as diverse and distinctive as the countries themselves and many countries were prepared to fight hard to ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Financial Reporting Council (FRC) Meeting
A regular meeting of the Financial Reporting Council (FRC) took place on February 13, 2002. The results of the meeting were presented to the Standards Advisory Council (SAC) at IASC Board. The SAC meeting was held in London on 18 – 19 February 2002.
A regular meeting of the Financial Reporting Council (FRC) took place on February 13, 2002. The results of the meeting were presented to the Standards Advisory Council (SAC) at IASC ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC News
At its’ meeting in November, the IFAC Board agreed to admit three new bodies to full membership: National Chamber of Statutory Auditors of Poland, Institute of Professional ... ... now comprise 156 professional accountancy bodies in 114 countries, representing more that 2.4 million accountants.
Five New Accounting standards for the Public Sector
IFAC’s Public Sector Committee (PSC) has made significant headway in developing international accounting standards for governments and their agencies by releasing five new International Public Sector 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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