Найдено по запросу «Professional standards»


Comments on the Federal Auditing Law
Andrei Krikunov Andrei Krikunov On 7 August 2001, the Russian President signed the Federal Auditing Law No.119-FZ. Section 22 of this Federal Law stipulates that it shall come into effect within one month of its official publication (except for certain provisions). Since the federal Auditing Law was officially published in the Rossiyskaya Gazeta on 9 August 2001, it came into effect on 9 September 2001. For seven years and a half, audit regulation had been governed by Interim Auditing Rules in...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Professional Audit Market Development Following the Adoption of the Federal Auditing Law
... legislation. In particular, one of the striking features about the law is a streamlined quality control system with three levels of quality control for audit work: Firstly, federal level, i.e. control exercised by a federal audit body; Secondly, level of professional associations, i.e. control exercised by professional audit associations; Thirdly, intra-firm quality control. The issue of statutory quality control is crucial in struggling with «black [bad-faith] audits» in Russia. The latter phenomenon ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

SRO Development Recommendations
Lew Burnham Lew Burnham Overview ICAR has developed a comprehensive outline framework for the development of a national professional organization (or, possibly, two national organizations) for qualified accountants and independent auditors. The framework is based on models of similar professional organizations in other countries, with long and successful histories enhancing ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Professional standards
Путь: Главная / Глоссарий
Изменен: 10.05.2011

FCSM wants market participants and issuers to use IFRS as of 2004
... professional stock market participants and major securities issuers should be using the... Russia's Federal Commission for Securities Market as an executive authority and regulator of information disclosure on financial markets believes that both professional stock market participants and major securities issuers should be using the international financial reporting standards (IFRS) as of 2004. FCSM Chairman Igor Kostikov told the 11th International Banking Congress in St. Petersburg that a long series of discussions with investors and professional market community had produced a strategic plan for how to bring this ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

On the Way to a Civilized Market
Galina Florova Galina Florova The State Duma is about to finish working on the draft Audit Law. This draft law is among the regulations to be adopted at the spring session [of the State Duma]. During its exposure period, all stakeholders had a chance to provide comments on the draft. So the long-awaited audit law is soon to be ready. Following the spontaneous development of the audit market in Russia in late 80s-early 90s of the 20th century, the government issued the Interim Audit Rules in 1993...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

IAESB выпустил новые стандарты по профессиональному бухгалтерскому образованию
... образовательным программам. Фото: pressfoto.ru Совет по международным стандартам бухгалтерского образования (IAESB) опубликовал три новых стандарта IES 2, Initial Professional Development-Technical Competence («Первоначальное профессиональное развитие – технические компетенции») IES 3, Initial Professional Development-Professional Skills («Первоначальное ...
Путь: Главная / Новости
Изменен: 20.01.2014

Financial Reporting Council (FRC) Meeting
A regular meeting of the Financial Reporting Council (FRC) took place on February 13, 2002. The results of the meeting were presented to the Standards Advisory Council (SAC) at IASC Board. The SAC meeting was held in London on 18 – 19 February 2002. A regular meeting of the Financial Reporting Council (FRC) took place on February 13, 2002. The results of the meeting were presented to the ...
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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