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IASC News
... Trustees announce new standard-setting board The International Accounting Standards Committee («IASC») has announced the appointment ... ... toward a single set of high quality accounting standards that national bodies around the world can broadly support. The successful development of and convergence toward high-quality internationally accepted accounting ... ... direct benefits to auditors, users, preparers and regulators of financial information and statements. More generally, the availability ... ... investment and reduce the cost of capital worldwide. Accounting costs for multinational firms operating in different jurisdictions will ...
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 ... ... 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...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Interview on International Standards of Audit
... «FBK» (Moscow). Could you say a few words about the International Federation of Accountants. JS : IFAC is the worldwide organization for the accountancy profession. Its mission is to develop and enhance the profession to enable it to provide services of consistently high standards in the public interest. Its current ... ..., education, government service, industry, and commerce. Which countries have already decided to transfer to ISA from their national standards? JS : A member survey carried out in 1998 indicated that 34 countries use IFAC’s International Standards ...
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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Centre for business consulti Eugenia Kalinina financial accounting Higher School of Economics IFRSs Igor Sukharev National Organization for Financial Accounting and Reporting NOFA quality management roundtable Russia Russian Federation tax accounting