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Comments on the Federal Auditing Law
... effect within one month of its official publication (except for certain provisions). Since the federal Auditing Law was officially published in the Rossiyskaya Gazeta on 9 August 2001, it came into effect on 9 September 2001. For seven years and a half, audit regulation had been governed by Interim Auditing Rules in the Russian Federation (hereinafter referred to as the Interim Rules) approved by the Presidential Decree No. 2263, dated 22 December 1993. P.2 of this Presidential Decree provided that the ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
On the Way to a Civilized Market
Galina Florova Galina Florova The State Duma is about to finish working on the draft Audit Law. This draft law is among the regulations to be adopted at the spring session [of the State Duma]. During its exposure ... ... are brand new provisions that reflect objective needs of the audit market. Re: Objective of an Audit and Fair Presentation of Financial Statements. Under current Russian legislation, the objective of an audit is to ascertain whether the financial statement
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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