Why IASs Reflect Economic Reality
Vladimir Vorushkin
Vladimir Vorushkin
Introduction
In their case for Russia’s move to International Accounting Standards (IAS), many foreign experts often claim that, unlike Russian accounting standards (RAS), IASs reflect economic ... ... view is mistaken. In particular, it investigates how cross-country differences in legal systems and the demand for accounting information, differences in legal protection for external shareholders, and differences in the degree of tax conformity affect the relation between financial accounting earnings and economic reality that underlies those earnings. A special focus will be made on how well a measure ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Новая встреча Советов по стандартам финансовой отчетности США и Японии
... активов и др.
Состоялась вторая по счету запланированная встреча представителей американского Совета по стандартам финансовой отчетности (Financial Accounting Standards Board, FASB) и японского Совета (Accounting Standards Board of Japan, ASBJ). Напомним, что первая совместная конференция этих двух организаций прошла в мае этого года (
http://www.gaap.ru/news/gaap_ifrs/1092/
) с целью осуществления ...
Путь: Главная / Новости Изменен: 10.11.2006
Globalizing the Impact of IAS on Financial Statements
... extracted from a longer paper by Mr. Damant, published in the Journal of Asset Management, giving extensive history and 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 this article,... ... future prospects. Readers who would like to have a copy of the entire article may request it from ICAR (telephone/email/fax).
Financial Statements: One set of accounting standards for the world
The developments in the world of accounting in the last two ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Recommendations for Accounting Reform in the CIS Countries
... increasingly important role of international economic integration sets new requirements to the uniformity and transparency of accounting principles applied in different countries.
The problem of different accounting systems is not peculiar only to the ... ... countries. It has a global nature. The problem of accounting uniformity arises in the course of work of preparers and users of financial statements world-wide.
That is why, for accounting in the CIS countries, the end of the millennium is marked by the ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IASC News
IASC Trustees announce new standard-setting board
IASC Trustees announce new standard-setting board
The International Accounting Standards Committee («IASC») has announced the appointment of the new International Accounting Standards Board («IASB»).... ... high-quality internationally accepted accounting standards will provide direct benefits to auditors, users, preparers and regulators of financial information and statements. More generally, the availability of common and more reliable financial data should facilitate international ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Internal Auditing Standards and Techniques
... understanding of internal auditing. External auditing reviews the reporting system, checks and assesses the enterprise«s assets and liabilities as well as tests existing internal controls. The major objective of external auditing is to establish whether financial statements of the enterprise present 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
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