Найдено по запросу «financial accounting»
2003 Action Plan to Prepare the Economy for the Move to International Financial Reporting Standards
(material provided by the Russian Ministry of Finance)
(material provided by the Russian Ministry of Finance)
In the past few years, the Russian Federation has been implementing a set of measures to reform the accounting system in order to bring it in compliance with market economy requirements given worldwide best-demonstrated practices. The list of measures and their deadlines are prescribed by the Russian Government Resolution #283, dated 6 March 1998, «On ... 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
... it is necessary to proceed with the ‘how’ question.
The current debate is focused on the timing of the accounting reform. There have been continuous statements that Russia needs prompt IFRS adoption in order to enhance the transparency of Russian financial statements for foreign investors, that accounting legislation needs to be drastically changed, in particular, new PBUs adopted. The situation is somewhat similar Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Why IASs Reflect Economic Reality
... particular, it investigates how cross-country differences in legal systems and the demand for accounting information, differences in legal protection for external shareholders, and differences in the degree of tax conformity affect the relation between financial accounting earnings and economic reality that underlies those earnings. A special focus will be made on how well a measure of aggregate financial accounting performance (in particular, return on assets) reflects real economic activity at the macro-economic ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IASC News
... 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 of and convergence toward high-quality internationally accepted accounting standards will provide direct benefits to auditors, users, preparers and regulators of financial information and statements. More generally, the availability of common and more reliable financial data should facilitate international investment and reduce the cost of capital worldwide. Accounting costs for multinational firms operating in ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
New Priorities of IASC Board
Larissa Gorbatova
Larissa Gorbatova
In June 2001, the International Accounting Standards Board (IASB) set up the Standards Advisory Council (SAC). The SAC is a new body that was set up under the Constitution of the International Accounting Standards Committee (IASC) approved in May 2000. The mission of the SAC is to ensure the maximum participation of interested parties having diverse geographic and functional backgrounds in the development of International Financial Reporting Standards (IFRS). The SAC comprises 49 members from 29 countries and 5 international bodies such as the International Federation of Accountants, World Bank, International Organization of Securities Commissions and other organizations.... 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 ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Recommendations for Accounting Reform in the CIS Countries
... accounting principles applied in different countries.
The problem of different accounting systems is not peculiar only to the CIS countries. It has a global nature. The problem of accounting uniformity arises in the course of work of preparers and users of financial statements world-wide.
That is why, for accounting in the CIS countries, the end of the millennium is marked by the transition to International Accounting Standards.
The idea of the accounting procedures standardisation is implemented within the framework of the accounting uniformity process ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC Update
The IFAC Public Sector Committee (PSC)’s current activities are focused on the development of International Public Sector Accounting Standards (IPSASs) for financial reporting by governments and other public sector entities.
The IFAC Public Sector Committee (PSC)’s current activities are focused on the development of International Public Sector Accounting Standards (IPSASs) for financial reporting by ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Управленческий учёт и финансовая отчётность. Статья 1
Как показывает практика, большинство российских специалистов, имеющих отношение к учёту и отчётности, под термином «управленческая отчётность» подразумевают отчётность, подготовленную по международным стандартам финансовой отчётности (МСФО/IAS/IFRS), либо…
1. Некоторые стойкие заблуждения российских бухгалтеров.
Как показывает практика, большинство российских специалистов, имеющих отношение к учёту и отчётности, под термином «управленческая отчётность» подразумевают отчётность, подготовленную... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
EU Financial Reporting Strategy: The Way Forward
The Lisbon European Council1 underlined the key importance of a single financial market in contributing to the Union’s central objectives of growth and high employment. The European Council conclusions underlined the need to accelerate the completion of…
Introduction
The Lisbon European Council1 underlined the ... 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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