Application of International Financial Reporting Standards: Ways to Achieve Compliance
... Standards Committee (IASC) has gained an overall recognition as an efficient accounting standard setter since its formation in 1973. The IASC used to focus on setting IFRS. Now it is facing a new issue, i.e. finding the way of enforcing and achieving compliance with these standards.
The benefits of these Standards are obvious. IFRS-based financial statements will enable investors and creditors to assess the ability of enterprises to generate earnings and repay debts. The compliance with the Standards ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Poor Compliance and Poor Auditing Undermines Achievements on International Accounting Standards
The achievements of the International Accounting Standards Committee (IASC) are being undermined by poor compliance by companies that use International Accounting Standards (IASs) and poor auditing of IAS financial statements, according to the...
The achievements of the International Accounting Standards Committee (IASC) are being undermined by poor compliance ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Как остановить отмывание совместными силами?
Международная ассоциация комплайенса (International Compliance Association) проводила недавно крупное публичное мероприятие BIG Compliance Festival, к тому же состоящее, судя по описанию, из двух частей. Вторая часть ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 03.11.2020
Best Practices in Internal Audit
... from mere internal control and management to one that focuses on strategic value add brought to the business as a whole. Pressure on internal audit intensifies as expectations for effective internal corporate governance, risk management and regulatory compliance grow. Understanding the needs of your stakeholders, namely the audit committee, management, regulators, investors and the public, is crucial to ensuring that audit leaders continuously leverage on the contributions of the IA function for business ...
Путь: Главная / Пресс-релизы Изменен: 22.12.2009
Financial Reporting Council (FRC) Meeting
A regular meeting of the Financial Reporting Council (FRC) took place on February 13, 2002. The results of the meeting were presented to the Standards Advisory Council (SAC) at IASC Board. The SAC meeting was held in London on 18 – 19 February 2002.
A regular meeting of the Financial Reporting Council (FRC) took place on February 13, 2002. The results of the meeting were presented to the Standards Advisory Council (SAC) at IASC Board. The SAC meeting was held in London on 18 – 19 February 2002...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
The Plan for Transition Towards IFRS is Approved by the Russian Government
... Announced at the Government Session
The Draft Law on Consolidated Financial Reporting should be submitted to the Government within the first six months of 2003 Mr Shatalov said. The draft Law will enforce IFRS transition and IFRS reports and audits in compliance with IFRS will become mandatory legislative requirement. In this regard re-training of accountants and additional training of auditors must be organized in the nearest future as the Deputy Minister said.
The Government plans to make it mandatory ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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
IFAC набирает новых членов в свои профильные комитеты
... самом управляющем Совете Международной федерации бухгалтеров (IFAC Board), консультативной комиссии по вопросам соответствия требованиям (Compliance Advisory Panel), а также четырех профильных комиссиях.
Фото:
www.pressfoto.ru
Международная федерация бухгалтеров (IFAC), членами которой являются,...
Путь: Главная / Новости Изменен: 21.01.2015
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 beginning of this «best practices» discussion will be the optimum committee structure for a board.
The board should, of course, have a majority of...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
SEC представила новые руководства и интерпретации по краудфандингу
... помочь компаниям разобраться в требованиях, SEC опубликовала, во-первых, восемь новых официальных интерпретаций по комплаейнсу и раскрытиям (
compliance
and
disclosure
interpretations
,
C&
DI
), а во-вторых – отдельное руководство для
малых орга
Путь: Главная / Новости Изменен: 20.05.2016