Comments on the Federal Auditing Law
Andrei Krikunov
Andrei Krikunov
On 7 August 2001, the Russian President signed the Federal Auditing Law No.119-FZ. Section 22 of this Federal Law stipulates that it shall come into effect within one month of its official publication (except for certain provisions). Since the federal Auditing Law was officially published in the Rossiyskaya Gazeta on 9 August 2001, it came into effect on 9 September 2001.
For seven years and a half, audit regulation had been governed by Interim Auditing Rules in...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Issues of ISA Implementation in Russia
Nikolai Remizov
Nikolai Remizov
There was a turning point for Russian auditors in October 2000. The Russian official translation of International Standards on 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 ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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
Current Developments in the Accounting and Audit Environment in Russia
Vera F. Massarygina
Vera F. Massarygina
Introduction
In recent years the Russian accounting and audit environment progressed significantly towards international standards. But until now rather many differences between international and Russian accounting and auditing standards exist. The most important of them and some of the current changes in accounting and audit environment in Russia are being considered below.
The accounting reform program towards International Accounting Standards was adopted...
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
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