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Interview on International Standards of Audit
Our topical audit questions were answered by: Our topical audit questions were answered by: Jim Sylph, Technical Director of IFAC; Nikolai Remizov, Audit Methodology Director, auditing firm «FBK» (Moscow). Could you say a few words about the International Federation of Accountants. JS : IFAC is the ... ..., education, government service, industry, and commerce. Which countries have already decided to transfer to ISA from their national standards? JS : A member survey carried out in 1998 indicated that 34 countries use IFAC’s International Standards ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Issues of ISA Implementation in Russia
... There was a turning point for Russian auditors in October 2000. The Russian official translation of International Standards on Auditing (ISA) was issued with participation of the International Center for Accounting Reform (ICAR). It is hard to overestimate ... ... Experts are still involved in disputes as to whether it has been developing at a sufficient pace, whether generally accepted audit principles are taken into account and whether we are moving in the right direction. Debaters used to appeal to international ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
ENRON – the Next Steps
... go much deeper than a possible breakdown in auditor performance. Enron has triggered an enormously wide-ranging debate and has raised questions about many aspects of the operation of capital markets as well as concerns about financial reporting and auditing standards, regulatory arrangements and the quality of the corporate governance in major corporations. This article sets out ACCA’s views on each of these issues. Capital market regulation The c
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
IFAC News
IFAC Committee Approves New Standards and Eds IFAC Committee Approves New Standards and Eds (New York / July 18,2001) – The International Federation of Accountants (IFAC) Public Sector Committee (PSC) has released four new International Public Sector Accounting Standards (IPSASs) and two new exposure drafts. The IPSASs and exposure drafts are part of the PSC’s ongoing project to develop a comprehensive body of international accounting standards for governments and other public sector entities around...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Internal Audit Manual for Banks
The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal Audit Manual and a companion Field Guide that may be accessed through the project’s website – http://www.tacis-bankreform.... ....ru . The Manual has been developed to provide and to document guidelines to Russian banks based on International Standard of Auditing practice. The reference material covers issues discussed with the management of the project’s pilot banks and subjects ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Internal Audit Manual for Banks
The Tacis project «Support for the Accounting Reform in the Banking Sector» has developed a comprehensive Internal Audit Manual and a companion Field Guide that may be accessed through the project’s website – http://www.tacis-bankreform.... ....ru. The Manual has been developed to provide and to document guidelines to Russian banks based on International Standard of Auditing practice. The reference material covers issues discussed with the management of the project’s pilot banks and subjects ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
IAS Instruction: College Curricula and Crush Courses
... Zhuravlev Training personnel in the use of IFRS, and of teachers that will be instructing future IFRS practitioners is a major aspect of the problem of shifting to IFRS. Many Russian specialists have already encountered the need to conduct accounting and auditing in compliance with internationally accepted rules. To meet this requirement both accountants and auditors have been taking crash courses, including those offered by international organizations, in order to improve their skills. However, the stable ...
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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