IFAC News
New IFAC study assists public sector entities with transition from cash basis to accrual basis of accounting
New IFAC study assists public sector entities with transition from cash basis to accrual basis of accounting
The International Federation of Accountants« (IFAC»s) Public Sector Committee (PSC) has released a Study on Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities. This study identifies key issues to be addressed in the migration from the cash...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Особенности аудита малых и средних предприятий
В последнее время малые и средние предприятия <br />
(МСП) оказались в центре внимания таких <br />
организаций как Совет по международным стандартам <br />
финансовой отчетности (IASB) и Комитет по <br />
международным стандартам аудита и…
В последнее время малые и средние предприятия
(МСП) оказались в центре внимания таких
организаций как Совет по международным стандартам
финансовой отчетности (
IASB
) и Комитет по
международным стандартам...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 03.11.2009
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 the current Russian environment. Russian auditing practice has been developing for several years. Experts are still involved in disputes as to whether it has been developing at...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
New Statement on Audits of Commercial Banks
... (IAPC) to provide practical assistance to auditors and to promote good practice in applying International Standards on Auditing (ISAs) to the audit of banks.
The proposed statement focuses on the various stages of the audit of a bank with emphasis on those ... ... importance in such an audit. Also included for illustrative purposes are appendices that contain examples of:
typical internal control procedures and substantive
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC News
Cost Accounting for Governments Subject of New IFAC Study
Cost Accounting for Governments Subject of New IFAC Study
The International Federation of Accountants (IFAC) has released a new study to assist government financial aid officers and other government accountants in their efforts to develop and implement cost accounting. Developed by IFAC’s Public Sector Committee (PSC), the new guidance provides governmental perspectives of cost accounting not available ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC News
At its’ meeting in November, the IFAC Board agreed to admit three new bodies to full membership: National Chamber of Statutory Auditors of Poland, Institute of Professional Accountants of Russia, and the Slovak Chamber of Auditors. IFAC members now...
IPA joins IFAC
At its’ meeting in November, the IFAC Board agreed to admit three new bodies to full membership: National Chamber of Statutory Auditors of Poland, Institute of Professional Accountants of Russia, and the Slovak Chamber of Auditors....
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Federal Auditing Law: Comments
... event for Russian auditors and enterprises subject to audit. The need for auditing arose with the start of market reforms in Russia. The former Soviet Russian Law «On Foreign Investments in the Russian Soviet Republic» mentioned the necessity to have financial and business operations of enterprises with foreign interests inspected by audit firms in the Russian Soviet Republic for tax purposes as well as the need for inspections of break-up balance sheets to be performed by audit firms upon liquidation ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC News
IFAC Committee Approves New Standards and Eds
IFAC Committee Approves New Standards and Eds
(New York / July 18,2001) – The International Federation of Accountants (IFAC) Public Sector Committee (PSC) has released four new International Public Sector Accounting Standards (IPSASs) and two new exposure drafts. The IPSASs and exposure drafts are part of the PSC’s ongoing project to develop a comprehensive body of international accounting standards for governments and other public sector entities around...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Implementing International Financial Reporting Standards (IFRS) in Russia 25 recommendations to facilitate the Transition to IFRS
Foreword
The work of the Task Force on Implementing International Financial Reporting Standards (IFRS) emanates from the work of the Russian Corporate Governance Roundtable
[1]
. In 2002, the Russian Roundtable issued a White Paper on Corporate Governance that sets out agreed reform priorities and provides guidance ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
О проблемах перевода международных стандартов аудита
В статье рассматриваются вопросы организации и координации работы по переводу на русский язык Международных стандартов аудита, проанализированы достоинства и недостатки перевода, предлагаются способы повышения качества перевода Международных стандартов аудита, применимых в Российской Федерации и странах СНГ.
В статье рассматриваются вопросы организации и координации работы по переводу на русский язык Международных стандартов аудита, проанализированы достоинства и недостатки перевода, предлагаются...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 18.03.2013
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