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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 period, all stakeholders had a chance to provide comments on the draft. So the long-awaited audit law is soon to be ready. ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Issues of Setting up Audit Committees in Russian Enterprises
... Annikova Vyacheslav Belikov Natalia Annikova Vyacheslav Belikov For the past few years, investors have regarded a strong audit committee of the board of directors (board) as clear evidence of a company’s adherence to proper corporate governance. It is no wonder that issues related to setting up such committees have been widely ... ... regarded as, primarily, a supervisory body and an audit committee as a board structure that maintains relationships with an outside auditor. Now the board not only oversees the management but also enhances efficiency of company operations. In addition to traditional ...
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 changes in ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Несколько полезных фактов об экзамене CIA
За последние несколько лет популярность и престижность Сертификата Внутреннего Аудитора заметно возросла. Многие компании стали требовать наличие сертификата у подчинённых на соответствующих должностях. Большинство интересующихся этим экзаменом уже… За последние несколько лет популярность и престижность Сертификата Внутреннего Аудитора заметно возросла. Многие компании стали требовать наличие сертификата у подчинённых на соответствующих должностях. Большинство интересующихся этим экзаменом уже...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 25.11.2008
IFAC News
... public sector entities with transition from cash basis to accrual basis of accounting New IFAC study assists public sector entities with transition from cash basis to accrual basis of accounting The International Federation of Accountants« (IFAC»s) Public Sector Committee (PSC) has released a Study on Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities. This study identifies key issues to be addressed in the migration from the cash basis to the accrual ...
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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