Найдено по запросу «financial information,financial accounting»
Transparent Financial Information as a Factor of Economic Stability and Intensive Growth
... Radoutsky
The ups and downs in economic activity occur in excess of «normal» legitimate values due to the lack of accurate information about the market. This leads to wrong economic decisions as well as decisions based only on publicly available information,... ... optimism or pessimism. This explanation is consistent with the psychological theory of cycles. However, it also enables to provide financial and economic reasons for optimism or pessimism. When accurate financial information is not available, market participants ... 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
... accounting system (i.e. RAS or IAS) better reflects real economic events. This article sets out specific reasons why the latter view is mistaken. In 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
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
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
Developing an IAS-Based Financial Management System
Andrew R. Buck
Andrew R. Buck
Editor«s Note:
This article is based on a project, begun in 1998, to develop an IAS-compliant financial management system for a Russian printing company. It is of interest as an example of an early IAS »pioneering" effort, undertaken shortly before the August 1998 financial crisis, and presents the benefits of basing management information on the economic reality of IAS. It also demonstrates some of the problems of converting financial information from Russian accounts to an IAS basis in a timely, economic
manner.
In early 1998, the author, an expert with British Executive Services ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Предоставление финансовой отчетности (МСФО 1) / Presentation of financial statements (IAS 1)
... по се соответствию МСФО;
рекомендации по ее возможным отклонениям от МСФО.
1. Problems addressed
The objective of the standard is to prescribe the basis for presentation of general purpose financial statements to ensure comparability. It outlines:
Overall considerations for presentation.
Guidelines for their structure.
Minimum content requirements.
Guidance on compliance with the IAS.
Guidance on departures from the IAS.
2. Сфера применения
... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
IAS Benefits for Russian Enterprises: Managerial Issues
... basis.
According to the Accounting Reform Program towards IAS, one of the major 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 information such as enterprise managers. However, operational management also requires information that is understandable, relevant, reliable and comparable. The latter attributes are the qualitative characteristics of IAS-based finan Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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
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 key ... 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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