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Russian Audit Standards: Past, Present and Future
... 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 in Russian standards. But, of course, one could not do without changes and amendments. Firstly, Russian audit standards were called ‘audit rules (standards)’ (hereinafter referred to as the audit rules)....
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Отсортировано по релевантности | по дате

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