Найдено по запросу «capital adequacy»


Оценка риска портфельного инвестора
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...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Facing the Challenges of the Capital Markets
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 ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Applying IAS in Financial Reporting by Russian Enterprises
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...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

ICAR Newsletter - July 2000
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...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Парламентские слушания по Международным стандартам финансовой отчетности
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...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 16.09.2005

Relevant Issues of IFRS Adoption by Russian Banks
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...
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
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 ...
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
... 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
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
accounting standards accounts receivable American Banker Regulatory Symposium American bankers Anton Siluanov asset quality bad loans bank capital Bank for International Settlements Bank of Russia bank risks bankers’ bonuses banking market banking regulation banking sector banking supervision banking system Basel Basel Committee Basel Committee on Banking Supervision Basel II Basel III bonuses to top-managers borrowed capital borrowed funds capital adequacy capital deficit capital outflow capital requirements capital reserves CB CEBS Center for macroeconomic analysis Center of Economic Research Central Bank Committee of European Banking Supervisors common equity communique Congress consolidated supervision credit portfolio credit rating agencies credit risks debt crisis debt to capital deposit insurance Dmitry Pankin Duncan NiederauerCorporation economic recession Elvira Nabiullina equity EU Eurogroup European Banking Authority European Commission evaluation of risks FDI FDIC Federal Financial Market Service Federal Financial Markets Service Federal Reserve FFMS financial accountancy financial crisis financial entities financial indicators financial information financial oversight financial position financial sector financial securities financial stability Financial Stability Board financial statements financial supervision financial system foreign direct investments foreign investors G20 GDP Group of Twenty H1 H4 HMOPA 1 IFRS IFRSs internal funds international standards IRB Lawrence Summers liquidity majority shareholders MFE micro financial entities micro financing Mikhail Sukhov Minfin minimum capital requirement Ministry of Finance money transfer agents money transfers Moody’s Mortgage agencies Moscow University of Industry and Finance National Bank of Ukraine NBU non-banking entity non-government pension funds normative standard normative standards offshores oil prices parallel accounting Pavel Pavel Medvedev pension funds Pillar 3 professional market participants prudential control prudential supervision regulatory capital repo ris management system risk assessment risk management risk-management risks risky banks Rosbank Russia Russian Federation Securities and Exchange Commission securitization Senate shadow banking stress-testing subordinated credits subordinated loans Supervisory Review Process tangible assets tangible equity tax minimization tax on financial transactions Thomas Hoenig Treasury Ukraine Unicredit Vladimir Milovidov withdrawal of assets “Master-bank”