Nikolai Remizov
Nikolai Remizov
There was a turning point for Russian auditors in October 2000. The Russian official translation ofInternationalStandardson Auditing (ISA) was issued with participation of the International Center for Accounting Reform (ICAR).
It is hard to overestimate the importance of this edition in the current Russian environment. Russian auditing practice has been developing for several ...
New IFAC study assists 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 ... ... efficient and effective manner in the public sector. It also identifies key requirements ofInternational Public Sector Accounting Standards (IPSASs) and other relevant sources of guidance.
«This study was prepared in response to requests from IFAC constituents ...