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Найдено по запросу «accounting period,financial accounting,tax accounting»
Accounting for Income Taxes under IAS/GAAP
... million, similar amounts are found on every company’s Balance Sheet.
What are Deferred Taxes? How are they computed under major accounting rules such as GAAP and IAS? What is the significance of these accounting methods for the Russian Accounting Reform? Before I begin to discuss these issues I think it would be instructive to review some of the tax accounting terms that are used in both IAS and GAAP:
Accounting Income is the aggregate income or loss for a period including extraordinary items as reported in the income statement computed under IAS / GAAP accounting rules.
Taxable ... 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
Using IAS to Manage Small Businesses
Eugeny Pappinen
Eugeny Pappinen
International Accounting Standards (IAS) that have been developed for the past 15-20 years represent one of the generally accepted norms of economic thinking. These standards are a formal language of business communication. They enable enterprises to assess the financial position and economic potential of their counterparties, without giving effect to specific national accounting features. IASs disclose many aspects of the firm’s economic life and «X-ray» its operations.
IASs are primarily intended to ensure ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Предоставление финансовой отчетности (МСФО 1) / Presentation of financial statements (IAS 1)
... по се соответствию МСФО;
рекомендации по ее возможным отклонениям от МСФО.
1. Problems addressed
The objective of the standard is to prescribe the basis for presentation of general purpose financial statements to ensure comparability. It outlines:
Overall considerations for presentation.
Guidelines for their structure.
Minimum content requirements.
Guidance on compliance with the IAS.
Guidance on departures from the IAS.
2. Сфера применения
... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
Inflation Accounting: Practices in Different Countries
... Gorbatova
On 10 December 2000, Mr. David Damant, member of the Board of the International Accounting Standards Committee (IASC), initiated a seminar on accounting in hyperinflationary... ... and the USA. The seminar discussed issues arising from the implementation of IAS 29, Financial Reporting in Hyperinflationary Economies, in different countries as well as... ... consolidated accounts. These problems are especially relevant to Russia that has been in a period of hyperinflation since 1991.
The discussion revealed major issues of IAS 29... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
EU Financial Reporting Strategy: The Way Forward
The Lisbon European Council1 underlined the key importance of a single financial market in contributing to the Union’s central objectives of growth and high employment. The European Council conclusions underlined the need to accelerate the completion of…
Introduction
The Lisbon European Council1 underlined the ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
EU Financial Reporting Strategy: The Way Forward
The Lisbon European Council1 underlined the key importance of a single financial market in contributing to the Union’s central objectives of growth and high employment. The European Council conclusions underlined the need to accelerate the completion of...
Introduction
The Lisbon European Council1 underlined the key ... 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
Recommendations for Accounting Reform in the CIS Countries
... increasingly important role of international economic integration sets new requirements to the uniformity and transparency of accounting principles applied in different countries.
The problem of different accounting systems is not peculiar only to the ... ... countries. It has a global nature. The 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 end of the millennium is marked by the ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Minfin Adopts Long Range Plan for Accounting System Development
The three-stage plan covers the period from the present up through the year 2010 and sets out the «objectives of accounting development» and the steps to be taken in adopting and implementing an «IAS compatible accounting system.» It also ... ... market economy. The separation of ownership from management in many enterprises has resulted in new groups of outside users of financial statements (e.g., shareholders) that seek fair and detailed financial information. The plan also states that the glob 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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