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Best Practices for Audit Committees
Lew Burnham Lew Burnham The role of the audit committee of the board of directors depends first on the adequacy of the corporate governance framework of the enterprise. It also depends on the way in which the board is structured to carry out its responsibilities and what authority and functions are delegated to its permanent committees. Therefore, the beginning of this «best practices» discussion will be the optimum committee structure for a board. The board should, of course, have a majority of non-management ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Globalizing the Impact of IAS on Financial Statements
The Agony (of large changes and new complexities) and the Ecstasy (of worldwide standards and better figures) The Agony (of large changes ... ... background information about the development, current status, and future prospects of IAS. It also discusses the new structure of the International Accounting Standards Committee (IASC). As readers of Accounting Report are aware of many of the details given in ...
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 Accountants of Russia, and the Slovak Chamber of Auditors. IFAC members now... IPA joins IFAC At its’ meeting ... ... 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
Russian Audit Standards: Past, Present and Future
Yuri Danilevsky Oleg Ostrovsky Eugeny Guttsait Yuri Danilevsky Oleg Ostrovsky Eugeny Guttsait The work on the current set of Russian audit standards has been going on since 1995. At the outset, the set of standards was established as a national equivalent of International Standards on Auditing (ISA) issued by the International Federation of Accountants (this used to be explicitly stated in the «General Provisions» Section of the first Russian standards). Therefore the underlying principles of ISAs were ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
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 Basis of Accounting: Guidance for Governments and Government Entities. This study identifies key issues to be addressed ...
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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Certified Internal Auditor Code of Ethics continuous professional development financial accounts IIA Institute of Internal Auditors internal audit internal auditing internal auditors International Internal Audit Standards Board International Professional Practices Framework IPPF professional standards quality assurance Robert Hirth Russia Standards for the Professional Practice of Internal Auditing внутренние аудиторы внутренний аудит