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Найдено по запросу «financial information,accountants,financial accounting»
Considerations about the Russian Accounting Reform
... 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?» ... ... 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 ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
The Problem of Perception of New Russian Accounting Standards
Olga Rozhnova
Olga Rozhnova
The problem of perception of new Russian accounting standards is very complicated and requires comprehensive in-depth analysis.... ... economic development, communication, the users’ qualifications and the mentality of accountants being among them. A survey of 1,040 Russian business enterprises was performed... ... survey provides the following evidence.
Almost one third of respondents (31%) feel that information disclosed in financial statements is not very useful for their enterprise. 43% believe them to be... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
International Professional Qualification CIMA
Tatiana Kartalova
Tatiana Kartalova
One of the main aspects of the Accounting Reform Programme in Russia is training accountants and providing opportunities for professional development of such specialists as bookkeepers, financial managers, auditors and other specialists.
As well as needing the investment in its economy Russia needs investment ... ... This is leading to the need for western-style accountants. Such professionals will be able to provide financial and business information necessary for day-to-day monitoring and successful strategic management.
The Chartered Institute of Management Accountants ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC News
... 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,... ... now comprise 156 professional accountancy bodies in 114 countries, representing more that 2.4 million accountants.
Five New Accounting standards for the Public Sector
IFAC’s Public Sector Committee (PSC) has made significant headway in developing international ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IAS Benefits for Russian Enterprises: Managerial Issues
Vladimir Vorushkin
Vladimir Vorushkin
Then discussing the move of Russian enterprises to International Accounting Standards (IAS), most experts tend to focus on the interests of outside users of financial statements and the need for Russia's integration into the world economy. So there has been a widespread view that only ... ... tasks of the reform is to «develop a set of accounting standards that would enable users, primarily investors, to obtain useful information». So, at the outset of the accounting reform, there has been no proper focus on the needs of internal users of financial ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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
International Financial Reporting Standards in Russia
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Interview with Leonid Schneidmant
The government’s plans to introduce International Financial Reporting Standards (FRS) in Russia in 2000 were never realized. What are... ... change the rules and standards, these rules must actually be put into practice and accountants and users should have the chance to study and understand them. Finally,... ... number of fundamentally new concepts were borrowed from IAS and introduced into Russian Accounting Rules. For instance, such concepts as «related parties», «goodwill», «segment information» and «cont 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
Why IASs Reflect Economic Reality
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Introduction
In their case for Russia’s move to International Accounting Standards (IAS), many foreign experts often claim that,... ... standards (RAS), IASs reflect economic reality. However, some Russian accountants might say that it is not apparent a priori which accounting ... ... cross-country differences in legal systems and the demand for accounting information, differences in legal protection for external shareholders,... ... differences in the degree of tax conformity affect the relation between financial accounting earnings and economic reality that underlies ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Applying IAS in Financial Reporting by Russian Enterprises
... development of IAS, a summary of the main points of his text, and his conclusion. Readers who would like a copy of the full article can obtain it from ICAR or directly from Prof. Paliy.
Introduction
Russian economic reforms require assessment of the current accounting model as to whether it meets the needs of the market economy. There is a discussion about the necessity and possibility of applying International Accounting Standards (IAS) in Russian accounting. Some say that Russian accounting should be unique,... 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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