Портал «Бухгалтерский учёт» Портал «Экономика»

Проект "Бухгалтерский учёт и аудит" является подпроектом проекта Экономика.

• Категория:Аудит
• Аудит
  • Обязательный аудит
  • Внешний аудит
  • Финансовый контроль
  • Аудит сделок
  • итд
• Проведение аудита
  • Аудиторская проверка
  • Планирование аудита
  • Аудиторский риск
  • Аудиторские процедуры
    • Аналитические процедуры
    • Тестинг
  • Аудиторский след
  • Аудиторская документация
  • Аудиторский отчёт

• Термины и прочее
  • Допущение о непрерывности деятельности

• Категория:Аудиторские компании и Аудиторские компании
  • Большая четвёрка
    • PricewaterhouseCoopers
    • Deloitte Touche Tohmatsu
    • Ernst & Young
    • KPMG
  • Прочие
    • BDO International
    • Прочие

Можно создать неплохой вики-учебнико-шпаргалку для нерадивых судентов. Deus ex 08:20, 8 декабря 2011 (UTC)[ответить]__DTELLIPSISBUTTON__{"threadItem":{"timestamp":"2011-12-08T08:20:00.000Z","author":"Alexey Nechay","type":"comment","level":1,"id":"c-Alexey_Nechay-2011-12-08T08:20:00.000Z-\u0410\u0443\u0434\u0438\u0442_\u0432_\u0442\u0435\u043c\u0430\u0445","replies":[],"displayName":"Deus ex"}}-->

• Категория:Бухгалтерский учёт
• Понятия
• Финансовая отчётность
• Регулирование
• Бухгалтеры

Вопросы, на которые данны ответы с точки зрения МСФО. Deus ex 12:21, 19 декабря 2011 (UTC)[ответить]__DTELLIPSISBUTTON__{"threadItem":{"timestamp":"2011-12-19T12:21:00.000Z","author":"Alexey Nechay","type":"comment","level":1,"id":"c-Alexey_Nechay-2011-12-19T12:21:00.000Z-\u041c\u0421\u0424\u041e","replies":[],"displayName":"Deus ex"}}-->

Preface to International Financial Reporting Standards

• Preface to International Financial Reporting Standards

Framework for the Preparation and Presentation of Financial Statements

• Framework for the Preparation and Presentation of Financial Statements

International Financial Reporting Standards

• IFRS 1 First-time Adoption of International Financial Reporting Standards
• IFRS 2 Share-based Payment
• IFRS 3 Business Combinations
• IFRS 4 Insurance Contracts
• IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
• IFRS 6 Exploration for and Evaluation of Mineral Assets
• IFRS 7 Financial Instruments: Disclosures
• IFRS 8 Operating Segments ------------------------------------------------- Сегментная отчётность
• IFRS 9 Financial Instruments
• IFRS 10 Consolidated Financial Statements
• IFRS 11 Joint Arrangements
• IFRS 12 Disclosure of Interests in Other Entities
• IFRS 13 Fair Value Measurement

International Accounting Standards

• IAS 1 Presentation of Financial Statements ------------------------------------------------- Бухгалтерский баланс
• IAS 2 Inventories
• IAS 3 Consolidated Financial Statements – Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28
• IAS 4 Depreciation Accounting – Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998
• IAS 5 Information to Be Disclosed in Financial Statements – Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997
• IAS 6 Accounting Responses to Changing Prices – Superseded by IAS 15, which was withdrawn December 2003
• IAS 7 Statement of Cash Flows ------------------------------------------------- Отчёт о движении денежных средств
• IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
• IAS 9 Accounting for Research and Development Activities – Superseded by IAS 38 effective 1.7.99
• IAS 10 Events After the Reporting Period
• IAS 11 Construction Contracts
• IAS 12 Income Taxes
• IAS 13 Presentation of Current Assets and Current Liabilities – Superseded by IAS 1
• IAS 14 Segment Reporting ------------------------------------------------- Сегментная отчётность
• IAS 15 Information Reflecting the Effects of Changing Prices – Withdrawn December 2003
• IAS 16 Property, Plant and Equipment
• IAS 17 Leases
• IAS 18 Revenue
• IAS 19 Employee Benefits
• IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
• IAS 21 The Effects of Changes in Foreign Exchange Rates
• IAS 22 Business Combinations – Superseded by IFRS 3 effective 31 March 2004
• IAS 23 Borrowing Costs
• IAS 24 Related Party Disclosures
• IAS 25 Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001
• IAS 26 Accounting and Reporting by Retirement Benefit Plans
• IAS 27 Consolidated and Separate Financial Statements – Superseded by IFRS 10, IFRS 12 and IAS 27 (rev. 2011) effective 2013
• IAS 28 Investments in Associates – Superseded by IAS 28 (rev. 2011) and IFRS 12 effective 2013
• IAS 29 Financial Reporting in Hyperinflationary Economies
• IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions – Superseded by IFRS 7 effective 2007
• IAS 31 Interests In Joint Ventures – Superseded by IFRS 11 and IFRS 12 effective 2013
• IAS 32 Financial Instruments: Presentation – Disclosure provisions superseded by IFRS 7 effective 2007
• IAS 33 Earnings Per Share
• IAS 34 Interim Financial Reporting
• IAS 35 Discontinuing Operations – Superseded by IFRS 5 effective 2005
• IAS 36 Impairment of Assets
• IAS 37 Provisions, Contingent Liabilities and Contingent Assets
• IAS 38 Intangible Assets
• IAS 39 Financial Instruments: Recognition and Measurement – Superseded by IFRS 9 effective 2013
• IAS 40 Investment Property
• IAS 41 Agriculture