Найдено по запросу «best practice»
best practice
Путь: Главная / Глоссарий Изменен: 05.04.2011
Globalizing the Impact of IAS on Financial Statements
The Agony (of large changes and new complexities) and the Ecstasy (of worldwide standards and better figures)
The Agony (of large changes and new complexities) and the Ecstasy (of worldwide standards and better figures)
David Damant
Editor’s Note: This article was extracted from a longer paper by Mr. Damant, published in the Journal of Asset Management, giving extensive history and background information about the development, current status, and future prospects of IAS. It also discusses the new... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Best Practices in Internal Audit
Pacific Conferences has organised a two day comprehensive conference on «Best Practices in Internal Audit», which will be held in two locations, Hong Kong on the 1 – 2 February, and Singapore on the 4 – 5 February 2010.
Internal auditors are no longer seen as just a bloodhound or watchdog, but a trusted advisor in today’s ... Путь: Главная / Пресс-релизы Изменен: 22.12.2009
IFAC News
Proposed Changes to Audit Reports
Proposed Changes to Audit Reports
The International Federation of Accountants (IFAC) is proposing changes to its standard on audit reports to require the auditor to clearly state the financial reporting framework being used to prepare financial statements. IFAC«s International Auditing Practices Committee (IAPC) has recommended these revisions to International Standard on Auditing (ISA) 700, The Auditor»s Report on Financial Statements, so that users may better... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Hong Kong Government to Adopt Accrual Accounts as from 2002/03; an Important Corrolary Effort Is the PRC’s Adoption of Many IAS
Chris Chapel, Paul Pacter, Joseph Yuen
Chris Chapel, Paul Pacter, Joseph Yuen
Purpose: Greater Transparency and Accountability
After years of energetic lobbying and strong criticism from many sectors of industry, the Hong Kong government will begin issuing accrual-based accounts as a supplement to its existing cash accounts starting in 2002/03. The use of accrual accounting was formally introduced by the former financial secretary in his 2001/02 budget speech: «From 2002 to 2003, we will publish... 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
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
2003 Action Plan to Prepare the Economy for the Move to International Financial Reporting Standards
(material provided by the Russian Ministry of Finance)
(material provided by the Russian Ministry of Finance)
In the past few years, the Russian Federation has been implementing a set of measures to reform the accounting system in order to bring it in compliance with market economy requirements given worldwide best-demonstrated practices. The list of measures and their deadlines are prescribed by the Russian Government Resolution #283, dated 6 March 1998, «On Approving the Accounting Reform Program... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Best Practices for Audit Committees
... corporate governance framework of the enterprise. It also depends on the way in which the board is structured to carry out its responsibilities and what authority and functions are delegated to its permanent committees. Therefore, the beginning of this «best practices» discussion will be the optimum committee structure for a board.
The board should, of course, have a majority of non-management directors, without any ties to the company or its management that would impair their independence or make it ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
EU Financial Reporting Strategy: The Way Forward
The Lisbon European Council1 underlined the key importance of a single financial market in contributing to the Union’s central objectives of growth and high employment. The European Council conclusions underlined the need to accelerate the completion of…
Introduction
The Lisbon European Council1 underlined the key importance of a single financial market in contributing to the Union’s central objectives of growth and high employment. The European Council conclusions underlined the need to... 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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