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Найдено по запросу «Tax Code,financial accounting» 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 Taxable Profit and Accounting Profit ... Larissa Nechaeva Before the mid-1990s, all Russian enterprises calculate only taxable profits. This figure was reported in financial statements and was useful primarily for tax authorities. Following changes made to the Government Resolution #552 on 1 July 1995, the profit determined for tax purposes ... ... recognized in financial statements using «tax» rules (i.e. statutory norms) despite the fact that, in accordance with PBU#6 «Accounting for Fixed Assets», enterprises can choose other economically sound calculation techniques. The tax treatment prevails ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Communiquй of the 14th Session of the Foreign Investment Advisory Council in Russia The 14th session of the Foreign Investment Advisory Council in Russia was held in The President Hotel in Moscow on May 14, 2001. For the first time, it was attended by Russia’s top corporate managers and business owners who are members of the Business... The 14th session of the Foreign Investment Advisory Council in Russia was held in The President Hotel in Moscow on May 14, 2001. For the first time, it was attended by Russia’s top corporate managers and business owners who are members of the Business... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 The Accounting Needs of Sub-national Governments ... may obtain a copy of the full paper may be obtained, in English or Russian, by request from ICAR or from the ICAR website. The accounting needs of Sub-national governments differ in some respects from those of either central government or of commercial ... ... countries, this has led to a de facto hybrid regime, somewhere between what is used for central government, (often Governmental Financial Standards (GFS) related), and established commercial standards. The direction of change in many places is for sub-national ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Globalizing the Impact of IAS on Financial Statements ... about the development, current status, and future prospects of IAS. It also discusses the new structure of the International Accounting Standards Committee (IASC). As readers of Accounting Report are aware of many of the details given in this article,... ... future prospects. Readers who would like to have a copy of the entire article may request it from ICAR (telephone/email/fax). Financial Statements: One set of accounting standards for the world The developments in the world of accounting in the last two ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Новая система финансовой отчетности Великобритании вступит в силу в 2015 г. – планы FRC ... новой основы для британской финансовой отчетности – для которой, однако, не стали придумывать нового названия, это все те же UK Generally Accepted Accounting Principles , «британские ОПБУ». Итак, на 2012-2013 гг. у FRC четыре основных приоритета, которыми он спешит поделиться с общественностью в преддверии ... Путь: Главная / Новости Изменен: 07.03.2012 Center-Invest: Banking in Russia Using International Accounting Standards ... Russia's black economy. Today, while there is a substantial degree of black economic activity, there is a far greater proportion of fully regulated and legal economic activity that fulfils all Russian regulatory standards as well as compliance with the tax code. An increasingly large number of companies are operating at international levels of transparency and financial accounting. Harmonized Practices In analysing the Russian banking sector, one must consider that many banks are now operating in full accordance with two sets of standards; the Russian Accounting System (RAS) and International Accounting Standards (IAS).... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 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 Как я изучал GAAP.ru. Вначале Было Слово.. Не, ну ваще: Не, ну достал уже (это я не про тебя, брат, это я про своего главбуха). Мало ему, что я за него НДС с балансом леплю, так он ещё и с западными отчётами стал приставать. Всё GAAP.ru, да GAAP: А чё такое – толком не объяснит, только матерится!… Не, ну ваще: Не, ну достал уже (это я не про тебя, брат, это я про своего главбуха). Мало ему, что я за него НДС с балансом леплю, так он ещё и с западными отчётами стал приставать. Всё GAAP.ru, да GAAP: А чё такое... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005 Survey of 53 Countries Accounting The accountancy firms Arthur Andersen, Deloitte Touche Tohmatsu, Ernst & Young International, KPMG, PricewaterhouseCoopers, BDO and Grant Thornton have jointly published GAAP 2000 – A Survey of National Accounting Rules in 53 countries (in English). The accountancy firms Arthur Andersen, Deloitte Touche Tohmatsu, Ernst & Young International, KPMG, PricewaterhouseCoopers, BDO and Grant Thornton have jointly published GAAP 2000 – A Survey of National ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010 Результаты поиска 1 - 10 из 12 Пред. 1 2 След. Отсортировано по релевантности \| по дате