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Свежие наработки в сфере “устойчивой” отчетности
... базовых стандартов для проведения задания. Семь крупных инвесторских ассоциаций ( AIGCC, CDP, Ceres, IGCC, IIGCC, PRI и UNEP FI ) – основателей объединения The Investor Agenda – обратились к правительствам мировых стран с призывом ввести обязательные требования по климатическим раскрытиям в соответствии ...
Путь: Главная / Новости
Изменен: 25.06.2021
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 International Accounting Standards Committee (IASC) approved in May 2000. The mission of the SAC is to ensure the maximum participation of interested parties having diverse geographic and functional backgrounds in the development of International Financial Reporting Standards (IFRS)...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
IASC News
... based on revised Draft Interpretation SIC-D19 and Draft Interpretation SIC-D24; issue two Draft Interpretations on topics relating to incidental operations and transactions in the form of a lease and leaseback of an asset; add two new topics to its agenda relating to the definition of common control and the measurement of shares issued in a business combination; continue its discussion of service concessions as a potential topic; and not add a topic to its agenda relating to the scope of IAS 22,...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
OECD White Paper on Corporate Governance in Russia
Fianna Jesover Fianna Jesover A series of recommendations for improving corporate governance in Russia, drawn up in three years of consultations and debate involving Russian and international policy-makers and businessmen, were recently released by the OECD in Moscow to an audience of policy-makers, business leaders and the press. They were also presented in Paris to high level officials from OECD capitals. The recommendations are contained in a White Paper on Corporate Governance in Russia developed...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Reporting Currency and Inflation Impact on Asset Measurement
(In-depth analysis of IAS concepts concerning measurement of assets and other issues related to application of IAS 16, IAS 29, SIC 19, and IAS 21) (In-depth analysis of IAS concepts concerning measurement of assets and other issues related to application of IAS 16, IAS 29, SIC 19, and IAS 21) Michael Rodchenkov, Askold Birin, Vladimir Evseev 1. Asset Measurement One of the major IAS concepts is to enable users of financial statements to arrive at economic decisions based on the evaluation of...
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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ACCA ESG Investor Agenda TCFD Value Balancing Alliance VBA интегрированная отчетность климатические раскрытия Международная федерация бухгалтеров МеждународнЫй комитет по интегрированной о отчетность устойчивого развития “устойчивой” отчетности