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Найдено по запросу «accounting period,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
... 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 ... 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)
1. Цели
1. Цели
Целью данного стандарта является обеспечение основы для представления финансовой отчетности общего назначения с тем, чтобы достичь ее сопоставимости. Данный стандарт устанавливает:
общие правила представления финансовой информации;
рекомендации по формированию се структуры;
минимальные требования к се содержанию;
рекомендации по се соответствию МСФО;
рекомендации по ее возможным отклонениям от МСФО.
1. Problems addressed
The objective of the standard is to prescribe the basis... 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
Larissa Gorbatova
Larissa 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 economies with participation of ... ... in financial statements, including 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 implementation that can be broken down into ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Accounting systems implementation. Issues and solutions.
This article was published at the September/October edition of «Accounting Report» by International Center for Accounting Reform (ICAR)
This article was published at the September/October edition of «Accounting Report» by International Center for Accounting Reform (ICAR)
Introduction
Today's changing environment ... 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 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... 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 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... 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
...
Recently there has been an increasing number of articles where authors are providing the case for prompt adoption of IFRS in Russia, 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?» was answered in the Russian Government Decree #283, dated 6 March 1998, that approved the direction of our reform, i.e. IFRS.... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Unified Social Tax
Elena Ignatova
Elena Ignatova
The debate on unified social tax amendments to the Tax Code is one of the most important issues in Russian society. This is a crucial matter for millions of people with the lowest standard of living, and the impact of this new law causes frustrated opponents to raise several valid ... 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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