Бухгалтерский учет и финансовая отчетность государственных учреждений и организаций традиционно развивалась обособленно от общей линии учета в коммерческих организациях. Такое состояние дел характерно практически для всех стран. Однако в последнее время…
Бухгалтерский учет и финансовая отчетность государственных учреждений и организаций традиционно развивалась обособленно от общей линии учета в коммерческих организациях. Такое состояние дел характерно практически для всех стран. Однако в последнее...
Igor Zhuravlev
Igor Zhuravlev
To a large extent, the investment attractiveness and effective corporate governance are driven by the realistic planning and transparency of accounting system of an enterprise.
Currently, there are certain achievements in implementing the Russian Accounting Reform Program. Existing accounting regulations (PBUs) have been revised along with the development of new ones. The Russian official translation of International Financial Reporting Standards (IFRS) has been prepared...
... of annual accounts of the government, one under the existing cash accounting convention and the other prepared on an accrual basis. Since accrual accounting requires the reporting of assets and liabilities, future accounts will provide more accurate information in respect of items such as our investments in public corporations, fixed assets, and financial obligations, including those arising from the civil service pension schemes. These arrangements will help tighten our man
IAS – the only real contender
IAS – the only real contender
As recently as 10 years ago, harmonisation of accounting standards in Europe, let alone the rest of the world, seemed a distant dream. The detailed accounting requirements in some European countries were as diverse and distinctive as the countries themselves and many countries were prepared to fight hard to defend their own generally accepted accounting principles (GAAP) – it was a matter of national pride,...