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Найдено по запросу «enterprise value»
The French Chart of Accounts: A conceptual framework for financial analysis
Bernard Paris
Jean Fransois des Robert
Bernard Paris
Jean Fransois des Robert
For many experts, the very idea of a national accounting language invites controversy. On the one hand, its value arises from its contribution to more effective communication within the financial community; on the other hand, standardisation might bring rigidity and formalism in an ever-changing economy.
This article deals with the economic concepts underlying ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Отчет о движении денежных средств (МСФО 7) /Cash flow statements (IAS 7)
... require this information in order to form an opinion on:
Changes in net assets.
Financial structure of the enterprise.
Solvency and liquidity of the enterprise.
Ability of the enterprise to influence the amounts and timing of cash flows.
Ability of the enterprise to generate cash.
Present value of future cash flows of different enterprises (through models). Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
New Interpretations of International Accounting Standards
... Interpretations to clarify accounting issues under International Accounting Standards.
The new Interpretations are:
SIC-27: Evaluating the Substance of Transactions in the Legal Form of a Lease
SIC-28: Business Combinations – «Date of Exchange» and Fair Value of Equity Instruments
SIC-29: Disclosure – Service Concession Arrangements
SIC-30: Reporting Currency – Translation from Measurement Currency to Presentation Currency
SIC-31: Revenue – Barter Transactions Involving Advertising Services,... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
The effects of inflation and the related decline in purchasing power of the Rouble
... general purchasing power of money declines as the general level of prices of goods and services rises. The general purchasing power of money and the general price level are interdependent. The effect of the decline in the purchasing power related to an enterprise’s monetary position will create a monetary gain or loss. In a period of inflation, an enterprise holding net monetary assets loses purchasing power, and an enterprise holding net monetary liabilities gains purchasing power.
Accordingly, ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
The IASC Board Meeting Highlights
The International Accounting Standards Committee Board met in Copenhagen, Denmark, on 19-23 June 2000, when it:
The International Accounting Standards Committee Board met in Copenhagen, Denmark, on 19-23 June 2000, when it:
appointed a Steering Committee for the project to revise IAS 30, Disclosures in the Financial Statements of Banks and Similar Financial Institutions;
agreed to proceed with projects to develop guidance on business reporting on the Internet and to conduct a survey on the extent... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Considerations about the Russian Accounting Reform
Maxim Makarevich
Maxim Makarevich
Recently there has been an increasing number of articles where authors are providing the case for prompt adoption of IFRS in Russia, in particular, stressing the need for investments in the Russian economy. Some experts call for the move to a «full» IFRS accounting.
Indeed, it is hard to object to the need for the Russian accounting reform. The question «What should be done?» was answered in the Russian Government Decree #283, dated 6 March 1998, that approved... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Using the Cash Flow Statement in Russia
Larissa Nechaeva
Larissa Nechaeva
Unlike IAS, Russia recognizes only two statements, i.e. the balance sheet and income statement, as major components of a set of financial statements. The cash flow statement is regarded as merely an attachment to annual financial statements and is not required to be part of interim financial statements.
This cash flow statement has been widely used in international practice. In accordance with IAS, it is treated as a major financial statement and should be presented... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Prospects for Audits of IFRS-Based Financial Statements Given Increasing Influence of Accounting Estimates
... crisis). The major prerequisite for raising Western credits is the availability of audited financial statements in compliance with IFRS or US GAAP requirements.
Applying these standards makes necessary taking into account specific features of the fair value concept that includes elements of country risks, risks of an enterprise, industry as a whole a Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IASC News
... Agriculture. IAS 41 prescribes the accounting treatment, financial statement presentation, and disclosures related to agricultural activity, a matter not covered in other International Accounting Standards. Agricultural activity is the management by an enterprise of the biological transformation of living animals or plants (biological assets) for sale, into agricultural produce, or into additional biological
assets.
IAS 41 requires measurement at fair value less estimated point-of-sale costs from initial recognition of biological assets up to harvest, other than when fair value cannot be measured reliably on initial recognition. A change in fair value less estimated point-of-sale costs should be included ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Южная нефтегазовая компания выбрала Softline в качестве поставщика решения для оптимизации бизнес-процессов
Представительство компании Softline в Южном федеральном округе объявляет о поставке в ООО «Южная нефтегазовая компания» лицензий ПО Microsoft по программе Microsoft Enterprise Agreement Subscription.
Основные направления деятельности ООО «Южная нефтегазовая компания» – поставки светлых и темных нефтепродуктов ... Путь: Главная / Пресс-релизы Изменен: 03.09.2007
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