Найдено по запросу «accounting policy,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

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

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

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

Формат отчета о доходах (Income statement) и отчет об изменении капитала и признании прибыли и убытков (Statement of recognised gains and losses), 16 ноября 2004 г.
В прошлой статье мы сравнивали так называемый у нас «Отчет о прибылях и убытках» (Income statement). Это не единственный отчет, посвященный раскрытию полученной прибыли компании. Поскольку инвестора, владеющего акциями компании, всегда волнует вопрос не… В прошлой статье мы сравнивали так называемый у нас «Отчет о прибылях и убытках» (Income statement). Это не единственный отчет, посвященный раскрытию полученной прибыли компании. Поскольку инвестора, владеющего акциями компании, всегда волнует...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 15.09.2005

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

Using the Cash Flow Statement in Russia
... statements and is not required to be part of interim financial statements. This cash flow statement has been widely used in international practice. In accordance with IAS, it is treated as a major financial statement and should be presented for each period for which financial statements are presented. In addition to the cash flow statement, a complete set of financial statements includes the balance sheet, income statement, a statement of changes in equity as well as accounting policies and explanatory notes to the financial statements. The component parts of the financial statements interrelate and complement one another because they reflect different aspects of the same transactions and serve a single objective,...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Current Developments in the Accounting and Audit Environment in Russia
Vera F. Massarygina Vera F. Massarygina Introduction In recent years the Russian accounting and audit environment progressed significantly towards international standards. But until now rather many differences between international and Russian accounting and auditing standards exist. The most important of them and some of the current ...
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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