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The IASC Board Meeting Highlights
... with others in a world.-wide effort to develop a «taxonomy» (financial statement presentation and classification system) for business reporting on the Internet. Financial Instruments – Recognition and Measurement (E66) The IASC Board approved Exposure Draft, E66, on five limited revisions to IAS 39, Financial Instruments: Recognition and Measure
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
IFAC Update
... International Accounting Standards (IASs) in place as at August 1997; an IPSAS on the cash basis of accounting; and guidance on the transition from the cash to the accrual basis of accounting. To date, the PSC has issued the background paper, eight IPSASs, Exposure Drafts (EDs) of seven further prop
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
IFAC Re-Exposes Guidance on Independence
Additional Comments Sought Additional Comments Sought International Federation of Accountants (IFAC)’s Ethics Committee is seeking more comments on a recently revised exposure draft (ED) on independence. The revised ED, Independence Proposed Changes to the Code of Ethics for Professional Accountants, released recently, clarifies certain points made in the initial ED, issued in June 2000, and expands the guidance on circumstances ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
IASC News
IASC Trustees announce new standard-setting board IASC Trustees announce new standard-setting board The International Accounting Standards Committee («IASC») has announced the appointment of the new International Accounting Standards Board («IASB»). It is that new Board of experienced accounting professionals that will have the responsibility of working toward a single set of high quality accounting standards that national bodies around the world can broadly support. The successful development...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
New Draft International Standard of Auditing on the Role of Auditors and Bank Supervisors
Auditors, bank supervisors and other interested parties are invited to comment on an exposure draft, «The Relationship Between Banking Supervisors and Banks» External Auditors", developed by the Basel Committee on Banking Supervision and the International... Auditors, bank supervisors and other interested parties are invited to comment ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Результаты последнего заседания Совета по стандартам Фонда НСФО
... изменений в МСФО 24 «Раскрытие информации о связанных сторонах. Организации, контролируемые государством. Определение связанных сторон» (Exposure Draft of proposed amendments to IAS 24 Related Party Disclosures State-controlled Entities and the Definition of a Related Party). Менеджер проекта Фонда НСФО по разработке комплекта национальных ...
Путь: Главная / Новости
Изменен: 19.04.2007
ASB улучшает стандарты
... стандартов финансовой отчетности ( см. http://www.gaap.ru/news/gaap_ifrs/2485 ). Следуя тем же курсом, британские регуляторы сегодня публикуют «Financial Reporting Exposure Draft», то есть «пробную версию стандартов финансовой отчетности». Ознакомиться с ними можно здесь . Хотя и существуют определенные различия,...
Путь: Главная / Новости
Изменен: 30.06.2008
IPSASB публикует промежуточное руководство по аудиту долгосрочной стабильности госпредприятий
Международный совет по стандартам аудита и гарантии качества (IPSASB) опубликовал сегодня Exposure Draft (ED) 46 «Recommended Practice Guideline». Этот документ представляет собой руководство (точнее, промежуточную его версию) по аудиторской проверке госучреждений ...
Путь: Главная / Новости
Изменен: 21.10.2011
On the Way to a Civilized Market
Galina Florova Galina Florova The State Duma is about to finish working on the draft Audit Law. This draft law is among the regulations to be adopted at the spring session [of the State Duma]. During its exposure period, all stakeholders had a chance to provide comments on the draft. So the long-awaited audit law is soon to be ready. Following the spontaneous development of the audit market in Russia in late 80s-early 90s of the 20th century, the government issued the Interim Audit Rules in 1993 that are still effective. There ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
IPSASB обновляет стандарт по учету затрат по займам
... сектора (IPSASB) выпустил вчера для публичного обсуждения предварительный вариант будущего стандарта IPSAS 5 “Затраты по заимствованиям”. ED 74 (от “exposure draft”, т.е. предварительная версия) представляет собой набросок будущего необязательного, подчеркнем немаловажный момент, нового руководства ...
Путь: Главная / Новости
Изменен: 22.10.2020
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