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Найдено по запросу «liabilities,accounting standards,equity»
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 ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
New Priorities of IASC Board
Larissa Gorbatova
Larissa Gorbatova
In June 2001, the International Accounting Standards Board (IASB) set up the Standards Advisory Council (SAC). The SAC is a new body that was set up under the Constitution of the International Accounting Standards Committee (IASC) approved in May 2000. The mission of the SAC is to ensure the maximum ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFAC Update
The IFAC Public Sector Committee (PSC)’s current activities are focused on the development of International Public Sector Accounting Standards (IPSASs) for financial reporting by governments and other public sector entities.
The IFAC Public Sector Committee (PSC)’s current activities are focused on the development of International Public Sector Accounting Standards (IPSASs) for ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IFRS 3 (МСФО 3): Business Combinations (Объединение бизнеса) Phase I and Phase II
Phase I IFRS 3:Reasons for Issuing, Scope, Method, Identifying the Acquirer, Measuring Cost, Allocating Cost, Amortisation vs. Non-amortisation, Negative Goodwill ,Completing the Accounting, IAS 38, IAS 36 Phase II
Phase I IFRS 3:
Reasons for Issuing, Scope, Method, Identifying the Acquirer, Measuring Cost, Allocating Cost, Amortisation vs. Non-amortisation, Negative Goodwill ,Completing the Accounting, IAS 38, IAS 36 Phase ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
US GAAP / текст 150-го стандарта Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity ("Учёт финансовых инструментов, имеющих характеристики как обязательст
Совет по финансовому учёту США (Financial Accounting Standards Board) опубликовал текст нового, 150-го стандарта – "Учёт финансовых инструментов, имеющих характеристики как обязательств, так и капитала (Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity).
Российским специалистам предоставляется уникальная возможность.... Путь: Главная / Новости Изменен: 10.07.2003
Tacis Project Publishes Two Draft Accounting Standards
... to the introduction of full International Accounting Standards (IAS) in Russia with additional provisions to cover elements specific to the Russian economic and legal situation.
As regards the Draft Equity Standard, the approach of the International Accounting Standards Board (IASB) has been, and it is likely to continue to be, one which defines the Equity component in a balance sheet as the residual of Assets less Liabilities. Only limited rules currently govern the breakdown required within the Equity section: otherwise countries may act as they wish. The Framework of Reporting Principles laid down by the IASB give scope for national legal and other considerations ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Reporting Currency and Inflation Impact on Asset Measurement
... 16, IAS 29, SIC 19, and IAS 21)
Michael Rodchenkov, Askold Birin, Vladimir Evseev
1. Asset Measurement
One of the major IAS concepts is to enable users of financial statements to arrive at economic decisions based on the evaluation of assets and liabilities of the company. It will allow them to measure the company’s assets’ ability to generate cash based on the historical data, expectations and results of the reporting period; and also to determine the potential to forecast future cash flows ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
The effects of inflation and the related decline in purchasing power of the Rouble
... the decline in the purchasing power related to an enterprise’s monetary position will create a monetary gain or loss. In a period of inflation, an enterprise holding net monetary assets loses purchasing power, and an enterprise holding net monetary liabilities gains purchasing power.
Accordingly, in a hyperinfla-tionary economy, where changes in the purchasing power of money are significant, financial statements that are not expressed in terms of a measuring unit current at the balance sheet date ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Трансформация отчетности в соответствии с международными стандартами. Сравнительный анализ зарубежной и российской практики учета.
... международные стандарты и чем они отличаются от наших правил ведения учета и составления отчетности, наверное, все-таки нужно.
МСФО (IAS – international accounting standards) – это европейские стандарты учета, GAAP (Generally accepted accounting principles) – американские. Естественно, они во многом отличаются, но эта разница ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 16.09.2005
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 ... ... efficient and effective manner in the public sector. It also identifies key requirements of International Public Sector Accounting Standards (IPSASs) and other relevant sources of guidance.
«This study was prepared in response to requests from IFAC constituents ... 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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