Найдено по запросу «accounting standards,equity»


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 reality. However, some Russian accountants might say that it is not apparent a priori which accounting system (i.e. RAS or IAS) better ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

New Interpretations of International Accounting Standards
... Interpretations Committee (SIC) in January 2002 published six new Interpretations to clarify accounting issues under International Accounting Standards. The new Interpretations are: SIC-27: Evaluating the Substance of Transactions in the Legal Form of a Lease SIC-28: Business Combinations – «Date of Exchange» and Fair Value of Equity Instruments SIC-29: Disclosure – Service Concession Arrangements SIC-30: Reporting Currency – Translation from Measurement ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Tacis Project Publishes Two Draft Accounting Standards
David Damant David Damant Tacis contractor KPMG has recently published two draft accounting standards on EQUITY and on CASH FLOWS. These Drafts are a commendable step towards a market oriented financial reporting system in Russia, and the proposals can be seen in the context of a process leading to the introduction of full International Accounting Standards ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

ASB issues Amendment to FRS 25 – Classification of Rights Issues
The amendment requires a rights issue involving the exchange of a fixed number of an entity’s own equity instruments for a fixed amount of cash denominated in a foreign currency to be classified as an equity instrument. The Accounting Standards Board (ASB) has today issued an amendment to FRS 25 (IAS 32) Financial Instruments: Presentation «Classification of Rights Issues» . The amendment requires a rights issue involving the exchange of a fixed number of an entity’s own equity ...
Путь: Главная / Новости
Изменен: 25.01.2010

Relevant Issues of IFRS Adoption by Russian Banks
The London-based International Accounting Standards Board has been developing International Financial Reporting Standards. So IFRS are not laws issued by the government of one or more countries. Instead, these are a set of standards whose objective is to... The London-based International Accounting ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

IFAC Update
The IFAC Public Sector Committee (PSC)’s current activities are focused on the development of International Public Sector Accounting Standards (IPSASs) for financial reporting by governments and other public sector entities. The IFAC Public Sector Committee (PSC)’s current activities are focused on the development of International Public Sector Accounting Standards (IPSASs) for ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Related Party and Ownership Issues
... of the most important issues a user of IAS financial statements is concerned about when determining whether or not to invest in a particular enterprise whether or not all relevant financial activity is included. This Module covers IASs that deal with accounting for and disclosures about different levels of inter-company relationships. IAS 24, Related Party Disclosure, requires that a company's transactions with Related Parties must be disclosed in the financial statements. This IAS defines a Related ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

New Priorities of IASC Board
Larissa Gorbatova Larissa Gorbatova In June 2001, the International Accounting Standards Board (IASB) set up the Standards Advisory Council (SAC). The SAC is a new body that was set up under the Constitution of the International Accounting Standards Committee (IASC) approved in May 2000. The mission of the SAC is to ensure the maximum ...
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
... 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

How Accounting Influences Company Valuation
Andrey Ivanov Andrey Ivanov Accounting: the new face of corporate governance risk Investors have traditionally viewed the Russian equity market in terms of three major risk categories: political, economic and corporate governance. Recent stabilization in domestic economics and decreasing political uncertainty should increasingly turn investors’ attention to corporate governance ...
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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