Общепризнанно, что экономисты и финансисты в большей степени могут доверять денежным потокам, чем прибылям и бухгалтерским активам. С 90-х годов отчеты о денежных потоках входят в обязательный комплект финансовой отчетности. Однако раскрытие...
Денежный поток против прибыли
Общепризнанно, что экономисты и финансисты в большей степени могут доверять денежным потокам, чем прибылям и бухгалтерским активам. С 90-х годов отчеты о денежных потоках входят в обязательный комплект финансовой отчетности...
Frank Harding
Frank Harding
The IFAC and the IASC are looking for ways to address the growing demands of the capital markets, while maintaining the profession’s self-regulatory role.
During the 1990s, the global equity market value of all publicly traded securities virtually tripled in value from US$9.7 trillion at the start of the decade to more than US$26 ...
Vitaliy Paliy
Vitaliy Paliy
Editor’s Note: This article was extracted from a comprehensive and carefully-researched paper by Prof. Paliy and given as a speech to a recent conference on implementation of International Standards of Auditing. The article consists of Prof. Paliy’s introduction to the development of IAS, a summary of the main points of his text, and his conclusion. Readers who would like a copy of the full article can obtain it from ICAR or directly from Prof. Paliy.
Introduction
Russian...
On May 29, 2000 the Parliamentary Hearing was held in the Russian State Duma on the issue of Russia’s transition to International Accounting Standards (IAS).
Parliamentary Hearing on International Accounting Standards in Russia
On May 29, 2000 the Parliamentary Hearing was held in the Russian State Duma on the issue of Russia’s transition to International Accounting Standards (IAS).
Officials from the International Accounting Standards Committee (IASC), the International Center of Accounting Reform...
On May 29, 2000 the Parliamentary Hearing was held in the Russian State Duma on the issue of Russia’s transition to International Accounting Standards (IAS).
Parliamentary Hearing on International Accounting Standards in Russia
On May 29, 2000 the Parliamentary Hearing was held in the Russian State Duma on the issue of Russia’s transition to International Accounting Standards (IAS).
Officials from the International Accounting Standards Committee (IASC), the International Center of Accounting...
The London-based International Accounting Standards Board has been developing International Financial Reporting Standards. So IFRS are not laws issued by the government of one or more countries. Instead, these are a set of standards whose objective is to...
The London-based International Accounting Standards Board has been developing International Financial Reporting Standards. So IFRS are not laws issued by the government of one or more countries. Instead, these are a set of standards whose objective...
Lew Burnham
Lew Burnham
The role of the audit committee of the board of directors depends first on the adequacy of the 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 ...
... relationships with an outside auditor. Now the board not only oversees the management but also enhances efficiency of company operations. In addition to traditional duties, the functions of audit committees include the review of internal controls and their adequacy to deal with corporate risks, which enables me