... expectations and results of the reporting period; and also to determine the potential to forecast future cash flows in terms of amount, inflow/outflow and reasonable assurance for cash inflow to the company.
There is a trend of supporting the concept of fairvalue measurement, which undoubtedly is viewed as the barest necessity; however, the exact m
... объединению бизнеса, в свете чего оценка нематериальных активов сразу приобрела особую значимость.
Международный комитет по стандартам оценки (
InternationalValuationStandardsCommittee
, IVSC) опубликовал на днях две пробные версии руководств по оценке нематериальных активов.
Пересмотренная версия
Guidance
Note
no
4 «
Valuation
of
...
... «Определение справедливой стоимости нематериальных активов для составления отчетности по МСФО».
Международный комитет по стандартам оценки (InternationalValuationStandardsCommittee, IVSC) выпустил 58-страничный дискуссионный документ
«
Determination
of
FairValue
of
Intangible
Assets
for
IFRS
Reporting
Purposes
»
(«Определение справедливой стоимости нематериальных активов для составления отчетности по МСФО»)
. Стоит ...
... недвижимого имущества в соответствии с требованиями МСФО (IAS) 40 «Инвестиционная недвижимость».
Международный комитет по стандартам оценки (InternationalValuationStandardsCommittee, IVSC) проанализировал первую финансовую отчетность по МСФО от 59 крупнейших инвестиционных компаний 13 европейских стран. Цель исследования ...
... 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 ... ... 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 ...
... Auditors of Poland, Institute of Professional Accountants of Russia, and the Slovak Chamber of Auditors. IFAC members 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 Standards (IPSASs) and a new exposure draft. This brings the total of accrual-based standards to 17. PSC ant
The Standing Interpretations Committee (SIC) in January 2002 published six new Interpretations to clarify accounting issues under International Accounting Standards.
The Standing Interpretations Committee (SIC) in January 2002 published six new Interpretations to clarify accounting ... ... Evaluating the Substance of Transactions in the Legal Form of a Lease
SIC-28: Business Combinations – «Date of Exchange» and FairValue of Equity Instruments
SIC-29: Disclosure – Service Concession Arrangements
SIC-30: Reporting Currency – Translation ...