Найдено по запросу «accountants,financial accounting»
The Problem of Perception of New Russian Accounting Standards
Olga Rozhnova
Olga Rozhnova
The problem of perception of new Russian accounting standards is very complicated and requires comprehensive in-depth analysis.... ... economic development, communication, the users’ qualifications and the mentality of accountants being among them. A survey of 1,040 Russian business enterprises was performed... ... evidence.
Almost one third of respondents (31%) feel that information disclosed in financial statements is not very useful for their enterprise. 43% believe them to be... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Considerations about the Russian Accounting Reform
... in particular, stressing the need for investments in the Russian economy. Some experts call for the move to a «full» IFRS accounting.
Indeed, it is hard to object to the need for the Russian accounting reform. The question «What should be done?» ... ... There have been continuous statements that Russia needs prompt IFRS adoption in order to enhance the transparency of Russian financial statements for foreign investors, that accounting legislation needs to be drastically changed, in particular, new PBUs ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
International Professional Qualification CIMA
Tatiana Kartalova
Tatiana Kartalova
One of the main aspects of the Accounting Reform Programme in Russia is training accountants and providing opportunities for professional development of such specialists as bookkeepers, financial managers, auditors and other specialists.
As well as needing the investment in its economy Russia needs investment in accounting skills to raise the status and recognition of the profession.
The appearance of a variety of new stakeholders ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC News
... agreed to admit three new bodies to full membership: National Chamber of Statutory Auditors of Poland, Institute of Professional Accountants of Russia, and the Slovak Chamber of Auditors. IFAC members now...
IPA joins IFAC
At its’ meeting in November,... ... now comprise 156 professional accountancy bodies in 114 countries, representing more that 2.4 million accountants.
Five New Accounting standards for the Public Sector
IFAC’s Public Sector Committee (PSC) has made significant headway in developing international ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
International Accounting Qualification: Is it Supplementary Education or Necessity
... 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.... ... 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, which facilitates their study by the wide audience of interested users.... 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 the status and effectiveness of accountants and auditors. This article summarizes ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
New IFAC Publication Examines Management Accountancy Profession and the Forces of Change
A new publication issued by the Financial and Management Accounting Committee (FMAC) of the International Federation of Accountants (IFAC) presents a global perspective on the transformation of the accounting profession to a management profession. The...
A new publication issued by the Financial and Management Accounting Committee (FMAC) of the International Federation ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Issues Faced by Moldova in the Move to IFRS
... Ministry of Finance with participation of PricewaterhouseCoopers, EAST-WEST Management Institute and funded by the World Bank and the US Agency for International Development (USAID).
The following progress has been made in Moldova:
A new IFRS based accounting regulatory framework has been set up;
New forms of financial statements have been developed and implemented;
A program of continuous professional education and certification of accountants and auditors have been implemented in compliance with IFAC’s guidelines.
The accounting regulatory framework is based on IFRS and comprises three core elements:
national accounting standards (NAS);
NAS implementation guidance;
Chart of ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC News
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 ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Recommendations for Accounting Reform in the CIS Countries
The Recommendations were adopted at the Eurasia Association of Accountants and Auditors meeting on 21-22 May 2001 (see page 11).
The Recommendations ... ... international economic integration sets new requirements to the uniformity and transparency of accounting principles applied in different countries.
The problem of different accounting... ... problem of accounting uniformity arises in the course of work of preparers and users of financial statements world-wide.
That is why, for accounting in the CIS countries, 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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