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Current Developments in the Accounting and Audit Environment in Russia
... standards exist. The most important of them and some of the current changes in accounting and audit environment in Russia are being considered below. The accounting reform program towards International Accounting Standards was adopted by the Russian Government In March 1998. Since that time several Russian accounting standards have been adopted (for example, on financial statements, subsequent events, contingencies, revenues, expenses and so on). More than 20 national accounting standards are planned for adoption and we now have12 of them. But until now many rather significant differences between IAS and Russian ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
Specific Features of the National Audit Law
... fact that it does not take into account the specific nature of the national accounting system and current practices of economic entities. The discussions of the draft law revealed the following issues that need to be solved in terms of its practical implementation: ... ... outside control should govern several audit areas rather than limit the term «audit» solely to controlling the accuracy of financial statements. In terms of its substance and terminology, the draft law keeps silent about special types of audit while ...
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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All-Russia People’s Front annual accountancy development sector financial accountancy financial results government sector government sector entities IFRSs international financial reporting standards key performance indicators KPIs remuneration Russia state companies top-managers