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Найдено по запросу «financial directors,internal auditors»
Issues of Setting up Audit Committees in Russian Enterprises
...
Natalia Annikova
Vyacheslav Belikov
For the past few years, investors have regarded a strong audit committee of the board of directors (board) as clear evidence of a company’s adherence to proper corporate governance. It is no wonder that issues related ... ... efficiency of company operations. In addition to traditional duties, the functions of audit committees include the review of internal controls and their adequacy to deal with corporate risks, which enables me Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Best Practices for Audit Committees
Lew Burnham
Lew Burnham
The role of the audit committee of the board of directors depends first on the adequacy of the corporate governance framework of the enterprise. It also depends on the way in which the board is structured to carry out its responsibilities and what authority and functions are delegated to its permanent ... 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
... bankruptcy in US history go much deeper than a possible breakdown in auditor performance. Enron has triggered an enormously wide-ranging debate and has raised questions about many aspects of the operation of capital markets as well as concerns about financial reporting and auditing standards, regulatory arrangements and the quality of the corporate governance in major corporations. This article sets out ACCA’s views on each of these issues.
Capital market regulation
The c Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
The Audit - Three Governance Scenarios
... perspectives on the audit function and the governance challenges it presents
Richard Murray
The interaction of audit committees and auditors is an ideal laboratory setting in which to examine the objectives, characteristics and challenges of corporate governance.... ... by asking you to reflect with me through three scenarios in which dialogue takes place between auditors and the non-executive directors of companies.
Scenario 1: The Conformance Approach
The first scenario assumes two things:
1. That we are dealing with ... 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
... aware of many of the details given in this article, they have been condensed and the primary focus is on current issues and future prospects. Readers who would like to have a copy of the entire article may request it from ICAR (telephone/email/fax).
Financial Statements: One set of accounting standards for the world
The developments in the world of accounting in the last two years have b 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 ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Eurasian Corporate Governance Rountable Meeting in Tbilsi
... Governance Roundtable, on «Transparency and Disclosure,» was held 7-8 June in Tbilsi, Georgia. It was hosted by the National Securities Commission of Georgia, the Georgian Stock Exchange, and the International Regional Federation of Accountants and Auditors Eurasia (IRFAA). The agenda included speeches and papers by key officials from the host country, OECD, and the International Finance Corporation, as well as discussions by panels of experts about many significant issues of transparency and disclosure of financial information.
In his welcoming remarks, Mr. Seiichi Kondo, Deputy Secretary-General of OECD, stressed the need for interdependence and cooperation among four major actors in the 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
SRO Development Recommendations
Lew Burnham
Lew Burnham
Overview
ICAR has developed a comprehensive outline framework for the development of a national professional organization (or, possibly, two national organizations) for qualified accountants and independent auditors. The framework is based on models of similar professional organizations in other countries, with long and successful histories enhancing the status and effectiveness of accountants and auditors. This article summarizes the main features and activities ... 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
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