Найдено по запросу «Ministry of Finance,financial accounting,tax accounting»
Prospects for IAS Application by Russian Enterprises
Vitaly Paly
Vitaly Paly
On March 1998, the Russian Government decided to reform the national accounting system towards IAS. The first 12 standards have already been approved. Last summer, M. Zadornov, the then Russian Finance Minister, said in his interview to the Accounting Report that in 1999 «there has been a lot of progress in terms of these regulations. Once again, these will not be a complete copy of IASs … This [ full adoption of IAS ... ... tolerated in the current market environment. The new national standards and current chart of accounts do not allow to prepare financial statements on a full IAS basis, which is not a must for most Russian enterprises.
Companies listed Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Accountancy and Audit Training for Tax Administration in the Russian Federation
Adolf J.H. Enthoven
Adolf J.H. Enthoven
Objectives of Training Program in Accounting and Auditing for Ministry of Taxation
Early in the 1990s, the Government of the Russian Federation, recognized that with the transition of economic and financial activities towards a more market oriented economy, the demands upon the tax administrative system would become considerably heavier. This was impacted by the privatization activities pursued, the establishment ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Issues Faced by Moldova in the Move to IFRS
Alexander Nederitsa
Alexander Nederitsa
For the past three years, Moldova has been gradually moving to an accounting system which is in compliance with IFRS. The move to IFRS has been led by the Moldova Ministry of Finance with participation of PricewaterhouseCoopers, EAST-WEST Management Institute and funded by the World Bank and the US Agency ... ... following progress has been made in Moldova:
A new IFRS based accounting regulatory framework has been set up;
New forms of financial statements have been developed and implemented;
A program of continuous professional education and certification of ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
ICAR Newsletter - July 2000
On May 29, 2000 the Parliamentary Hearing was held in the Russian State Duma on the issue of Russia’s transition to International Accounting Standards (IAS).
Parliamentary Hearing on International Accounting Standards in Russia
On May 29, 2000 the Parliamentary ... ... international consulting firms explained the urgency of rapid accounting reform in Russia. Representatives from the Central Bank and the tax and finance ministries called for a gradual transition.
The State Program of Accounting Reform, which was approved by the government ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Парламентские слушания по Международным стандартам финансовой отчетности
On May 29, 2000 the Parliamentary Hearing was held in the Russian State Duma on the issue of Russia’s transition to International Accounting Standards (IAS).
Parliamentary Hearing on International Accounting Standards in Russia
On May 29, 2000 the ... ... international consulting firms explained the urgency of rapid accounting reform in Russia. Representatives from the Central Bank and the tax and finance ministries called for a gradual transition.
The State Program of Accounting Reform, which was approved by the government ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
Progress Report on the Educational Accounting and Audit Program for Tax Service Experts in the Russian Tax Ministry Training Center
Ludmila Leonova
Ludmila Leonova
Since November 1997 the Russian Tax Ministry Training and Methodological Center (TMC) with the assistance of Open Society Institute (Soros Foundation) has performed the following activities in the framework of the educational accounting and audit program for tax service experts:
In October 1999, a seminar on the SMART1 computer course was provided to representatives from training centers of the Academy for Management and Market from Russian regions (Angarsk, Barnaul, Borovichi,... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Implementing International Financial Reporting Standards (IFRS) in Russia 25 recommendations to facilitate the Transition to IFRS
Foreword
The work of the Task Force on Implementing International Financial Reporting Standards (IFRS) emanates from the work of the Russian Corporate Governance Roundtable
[1]
. In 2002, the Russian Roundtable issued a White Paper on Corporate Governance that sets out agreed reform priorities and provides guidance ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
IAS Benefits for Russian Enterprises: Managerial Issues
Vladimir Vorushkin
Vladimir Vorushkin
Then discussing the move of Russian enterprises to International Accounting Standards (IAS), most experts tend to focus on the interests of outside users of financial statements and the need for Russia's integration into the world economy. So there has been a widespread view that only large Russian enterprises seeking access to international capital markets should be on a full IAS basis.
According to the ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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 ... ... 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
Applying IAS in Financial Reporting by Russian Enterprises
... a comprehensive and carefully-researched paper by Prof. Paliy and given as a speech to a recent conference on implementation of International Standards of Auditing. The article consists of Prof. Paliy’s introduction to the development of IAS, a summary ... ... can obtain it from ICAR or directly from Prof. Paliy.
Introduction
Russian economic reforms require assessment of the current accounting model as to whether it meets the needs of the market economy. There is a discussion about the necessity and possibility ... 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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