IFAC Update
... public sector entities.
The work was established in late 1996 and aims to develop by the end of November 2001: a background paper identifying current practices and issues in public sector financial reporting; a core set of IPSASs based (to the extent appropriate) on the International Accounting Standards (IASs) in place as at August 1997; an IPSAS on the cash basis of accounting; and guidance on the transition from the cash to the accrual basis of accounting.
To date, the PSC has issued the background ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Новые руководства по теме “пострановой” отчетности от ОЭСР
Организация экономического сотрудничества и развития (ОЭСР) представила очередные руководства по своим всеохватывающим основам “BEPS” (Плана действий против размытия налоговой базы и перемещения прибыли). Два новых руководства вносят больше ясности в плане внедрение пострановой отчетности (“Country-by-Country (CbC) reporting” – п. 13 Плана действий BEPS) для налоговых органов и международных организаций.
Организация экономического сотрудничества и развития (
ОЭСР
) представила очередные руководства...
Путь: Главная / Новости Изменен: 07.09.2017
ENRON – the Next Steps
Rarely, if ever, have the newspapers carried so much coverage – both in reports and commentary – on accounting issues, both technical and political, than in the immediate aftermath of the Enron case.
Rarely, if ever, have the newspapers carried so much coverage – both in reports and commentary – on accounting issues, both technical and political, than in the immediate aftermath of the Enron case.
Despite the emphasis that has been given to the role of Andersen in the Enron affair, the problems...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Implementing International Financial Reporting Standards (IFRS) in Russia 25 recommendations to facilitate the Transition to IFRS
Foreword
The work of the Task Force on Implementing International Financial Reporting Standards (IFRS) emanates from the work of the Russian Corporate Governance Roundtable
[1]
. In 2002, the Russian Roundtable issued a White Paper on Corporate Governance that sets out agreed reform priorities and provides guidance on how to enhance corporate governance in the Russian Federation. Among its key recommendations, the White Paper identifies a full and quick adoption of IFRS for listed and widely held...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
Auditors Hot Line
The Tacis Russian Audit Reform Project has set up a «hot line» to give expert technical support to auditors. It enables a Russian auditor to request an information on free-of-charge basis from the specialists of the project with regard to the audit...
The Tacis Russian Audit Reform Project has set up a «hot line» to give expert technical support to auditors. It enables a Russian auditor to request an information on free-of-charge basis from the specialists of the project with regard to the audit...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
FCSM wants market participants and issuers to use IFRS as of 2004
Russia's Federal Commission for Securities Market as an executive authority and regulator of information disclosure on financial markets believes that both professional stock market participants and major securities issuers should be using the...
Russia's Federal Commission for Securities Market as an executive authority and regulator of information disclosure on financial markets believes that both professional stock market participants and major securities issuers should be using the international...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Accountancy and Audit Training for Tax Administration in the Russian Federation
Adolf J.H. Enthoven
Adolf J.H. Enthoven
Objectives of Training Program in Accounting and Auditing for Ministry of Taxation
Early in the 1990s, the Government of the Russian Federation, recognized that with the transition of economic and financial activities towards a more market oriented economy, the demands upon the tax administrative system would become considerably heavier. This was impacted by the privatization activities pursued, the establishment of joint ventures between Russian and foreign...
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 participation of interested parties having diverse geographic and functional backgrounds in the development of International Financial Reporting Standards (IFRS)...
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 puts constant pressure on all enterprises starting from a small family-run business to international giant corporations. The need for cost reductions and customer service improvements goes...
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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