New IFAC study assists public sector entities with transition from cash basis to accrual basis of accounting
New IFAC study assists public sector entities with transition from cash basis to accrual basis of accounting
The International Federation of Accountants« (IFAC»s) Public Sector Committee (PSC) has released a Study on Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities. This study identifies key issues to be addressed in the migration from the cash...
Британский Совет по аудиторской практике выпустил новую версию руководства по аудиту малого бизнеса – Practice Note (PN) 26 «Smaller Entity Audit Documentation» – незамедлительно вступающее в силу и заменяющее собой прежнее руководство (Practice Note 13 «The Audit of Small Businesses»).
Британский Совет по аудиторской практике (Auditing Practices Board, APB) выпустил новую версию руководства по аудиту малого бизнеса - Practice ...
Vera F. Massarygina
Vera F. Massarygina
Introduction
In recent years the Russian accounting and audit environment progressed significantly towards international standards. But until now rather many differences between international and Russian accounting and auditing standards exist. The most important of them and some of the current changes in accounting and audit environment in Russia are being considered below.
The accounting reform program towards International Accounting Standards was adopted...
Larissa Gorbatova
Larissa Gorbatova
In June 2001, the International Accounting Standards Board (IASB) set up the Standards Advisory Council (SAC). The SAC is a new body that was set up under the Constitution of the International Accounting Standards Committee (IASC) approved in May 2000. The mission of the SAC is to ensure the maximum participation of interested parties having diverse geographic and functional backgrounds in the development of International Financial Reporting Standards (IFRS)...
В последнее время малые и средние предприятия <br />
(МСП) оказались в центре внимания таких <br />
организаций как Совет по международным стандартам <br />
финансовой отчетности (IASB) и Комитет по <br />
международным стандартам аудита и…
В последнее время малые и средние предприятия
(МСП) оказались в центре внимания таких
организаций как Совет по международным стандартам
финансовой отчетности (
IASB
) и Комитет по
международным стандартам...
International Center for Accounting Reform recently completed a consultation process in which it formulated with nearly 100 Russian and international organisations a series of detailed procedural recommendations for the implementation of accounting reform....
International Center for Accounting Reform recently completed a consultation process in which it formulated with nearly 100 Russian and international organisations a series of detailed procedural recommendations for the implementation of accounting...