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Найдено по запросу «International Standard on Auditing,internal auditors»
Internal Auditing Standards and Techniques
Natalia Vasilieva
Natalia Vasilieva
Audit activities are classified under two main headings of external auditing, performed by audit firms or individual independent auditors, and internal auditing, performed by a specialized department of an organization. The overall objectives of both types of auditing ... ... fairly economic reality and to assess its financial position and performance over a certain period. External audits are conducted on a regular basis (usual 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
... 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 and audit environment in Russia ... ... the Russian Government In March 1998.
Since that time several Russian accounting standards have been adopted (for example, on financial statements, subsequent events, contingencies, revenues, expenses and so on). More than 20 national accounting standards ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC News
... 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...
... ... 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
Internal Audit Manual for Banks
The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal Audit Manual and a companion Field Guide that may be accessed through the project’s website – http://www.tacis-bankreform.... ...
http://www.tacis-bankreform.ru
.
The Manual has been developed to provide and to document guidelines to Russian banks based on International Standard of Auditing practice. The reference material covers issues discussed with the management of the project’s pilot banks and subjects ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Internal Audit Manual for Banks
The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal Audit Manual and a companion Field Guide that may be accessed through the project’s website – http://www.tacis-bankreform.... ... – http://www.tacis-bankreform.ru.
The Manual has been developed to provide and to document guidelines to Russian banks based on International Standard of Auditing practice. The reference material covers issues discussed with the management of the project’s pilot banks and subjects ... 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 in the migration from the cash basis to the accrual basis of accounting and alternate approaches that ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
FEE Calls for Europe to Follow ISAs
... Commission’s work under the FSAP, (Financial Services Action Plan), and has been driven by the ambitious 2005 deadline, established at the Lisbon European Council. However these advantages will be significantly reduced if audit reports only refer to national auditing standards. Which is why the Federation Experts Computable European (FEE) is now leading the debate about the future of auditing standards in Europe with the launch of its new paper.
This insightful FEE discussion paper is the first such paper ... 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
Rarely, if ever, have the newspapers carried so much coverage – both in reports and commentary – on accounting issues, both technical and political, than in the immediate aftermath of the Enron case.
Rarely, if ever, have ... ... has raised questions about many aspects of the operation of capital markets as well as concerns about financial reporting and auditing standards, regulatory arrangements and the quality of the corporate governance in major corporations. This article sets ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Prospects for Audits of IFRS-Based Financial Statements Given Increasing Influence of Accounting Estimates
It is possible to say with certainty that Russia's integration into international capital markets keeps strengthening. Foreign rating agencies keep a close tab on both changes in the country and business operations of certain companies. Both private and...
It is possible to say with certainty that Russia's integration into international capital markets keeps strengthening. Foreign rating agencies keep a close ... 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 almost automatically incorporated ... 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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