Description:
THE ECONOMIC AND FINANCIAL CRISIS WHICH BEGAN IN 1998 IN CERTAIN ASIAN COUNTRIES AND SPREAD TO OTHER REGIONS OF THE WORLD, AS WELL AS RECENT SPECTACULAR BANKRUPTCY CASES IN THE UNITED STATES, UNDERLINED THE NEED FOR RELIABLE AND TRANSPARENT ACCOUNTING AND FINANCIAL REPORTING TO SUPPORT SOUND DECISION-MAKING BY INVESTORS, LENDERS AND REGULATORY AUTHORITIES.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATONAL ACCOUNTING STANDARDS
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CLICK ONTO THE PDF FILES BELOW TO READ ARTICLES WRITTEN BY PWC PARTNER, COSTAS COTSILINIS THAT ARE PUBLISHED BY THE NEWSPAPER KERDOS ON A WEEKLY BASIS. THE ARTICLES ARE WRITTEN IN GREEK.
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA), SECURITIES AND EXCHANGE COMMISSION (SEC), AND THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) WORK TOGETHER TO CREATE NEW AND AMEND OLDER STANDARDS IN ORDER TO ESTABLISH AND MAINTAIN A COMMON LANGUAGE FOR COMMUNICATION FINANCIAL INFORMATION.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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TEXT OF A JOINT LETTER SENT ON 20 OCTOBER 2003 BY MR JEFFREY LUCY, DEPUTY CHAIRMAN OF ASIC, AND MR CHARLES MACEK, CHAIRMAN OF THE FINANCIAL REPORTING COUNCIL TO THE CHAIR OF THE BOARDS OF ALL PUBLICLY LISTED COMPANIES AND 200 OF THE LARGER PRIVATE COMPANIES.
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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THE AUSTRALIAN PRUDENTIAL REGULATION AUTHORITY (APRA) TODAY OUTLINED THE APPROACH IT WILL BE TAKING DURING THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN AUSTRALIA.
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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WITH THE ACTIVITIES AND INTERESTS OF INVESTORS, LENDERS AND COMPANIES BECOMING INCREASINGLY GLOBAL, THE COMMISSION IS INCREASING ITS INVOLVEMENT IN A NUMBER OF FORUMS TO DEVELOP A GLOBALLY ACCEPTED, HIGH QUALITY FINANCIAL REPORTING FRAMEWORK.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOYNTING STANDARDS
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ΑΠΟΤΕΛΕΣΜΑΤΑ 1ΟΥ ΤΡΙΜΗΝΟΥ ΣΥΜΦΩΝΑ ΜΕ ΤΑ ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ-IAS.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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THE MISSION OF THE FINANCIAL ACCOUNTING STANDARDS BOARD IS TO ESTABLISH AND IMPROVE STANDARDS OF FINANCIAL ACCOUNTING AND REPORTING FOR THE GUIDANCE AND EDUCATION OF THE PUBLIC, INCLUDING ISSUERS, AUDITORS, AND USERS OF FINANCIAL INFORMATION.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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ED-94 TRANSITIONAL ARRANGEMENTS FOR THE EARLY ADOPTION OF THE NEW ZEALAND EQUIVALENT TO IAS 19 EMPLOYEE BENEFITS.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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ALL 15 EUROPEAN UNION (EU) COUNTRIES MUST PREPARE FINANCIAL STATEMENTS IN ACCORDANCE WITH INTERNATIONAL ACCOUNTING STANDARDS (AKA INTERNATIONAL FINANCIAL REPORTING STANDARDS OR IFRS) BY 2005. THE GOAL IS THAT THESE CHANGES WILL HELP SHAREHOLDERS, ANALYSTS AND MANAGEMENT MAKE BETTER ECONOMIC DECISIONS, WITHIN THE EU AND THE GLOBAL MARKET.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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FROM 1973 UNTIL A COMPREHENSIVE REORGANISATION IN 2000, THE STRUCTURE FOR SETTING INTERNATIONAL ACCOUNTING STANDARDS WAS KNOWN AS THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE. THERE WAS NO ACTUAL "COMMITTEE" OF THAT NAME, ALTHOUGH THE PREDECESSOR STANDARD-SETTING BOARD WAS KNOWN AS THE IASC BOARD.
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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THE IAS (INTERNATIONAL ACCOUNTING STANDARDS) IS A SET OF STANDARDS STATING HOW PARTICULAR TYPES OF TRANSACTIONS AND OTHER EVENTS SHOULD BE REFLECTED IN FINANCIAL STATEMENTS. THE IAS ARE ISSUED BY THE IASB, THE BOARD OF THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE (IASC).
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOYNTING STANDARDS
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DELOITTE PUBLISHES A QUARTERLY NEWSLETTER, IAS PLUS, WITH CONTRIBUTIONS FROM OUR CENTERS OF EXCELLENCE ESTABLISHED TO PROVIDE IAS EXPERTISE AT REGIONAL AND GLOBAL LEVELS. IAS PLUS PROVIDES INFORMATION AND UPDATES ON A RANGE OF INTERNATIONAL ACCOUNTING STANDARDS (IAS) ISSUES.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTENATIONAL ACCOUNTING STANDARDS
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MANY COMPANIES FACE THE CHALLENGE OF COMPLYING WITH INTERNATIONAL FINANCIAL REPORTING STANDARD 2, SHARE-BASED PAYMENT (IFRS 2), WHICH THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) PUBLISHED ON FEBRUARY 19.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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OPERATION OF IAS 39 AND IAS 18 IN RELATION TO EFFECTIVE INTEREST RATE (EIR).
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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IN MARCH 2001, THE IASC FOUNDATION WAS FORMED AS A NOT-FOR-PROFIT CORPORATION INCORPORATED IN THE STATE OF DELAWARE, USA. THE IASC FOUNDATION IS THE PARENT ENTITY OF THE INTERNATIONAL ACCOUNTING STANDARDS BOARD, AND INDEPENDENT ACCOUNTING STANDARD SETTER BASED IN LONDON, UK.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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A COMPREHENSIVE SET OF INTERNATIONAL ACCOUNTING STANDARDS (IAS) HAVE BEEN COMPLETED AND PROMULGATED BY THE IASB.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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AT THE FIRST GLOBAL MEETING OF XBRL.ORG IN LONDON, THE XBRL MEMBER ORGANIZATION INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE (IASC) ANNOUNCED A "DRAFT TAXONOMY OF XBRL FOR FINANCIAL STATEMENTS TO MEMBERS OF XBRL.ORG FOR REVIEW.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOYNTING STANDARDS
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Description:
INTERNATIONAL ACCOUNTING STANDARDS, OR IAS, ARE A SET OF ACCOUNTING STANDARDS. THEYARE ISSUED BY THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB). THE STANDARDS THAT FORM IAS ARE KNOWN AS EITHER INTERNATIONAL ACCOUNTING STANDARDS (IASS) OR INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRSS) DEPENDING ON WHEN THEY WERE PUBLISHED.
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOYNTING STANDARDS
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ACCOUNTING STANDARDS CAN PROVIDE A FINANCIAL REPORTING FRAMEWORK THAT DELIVERS TRANSPARENT, CONSISTENT, COMPARABLE, RELEVENT AND RELIABLE FINANCIAL INFORMATION. SUCH STANDARDS ARE FUNDAMENTAL FOR ECONOMIC EFFICIENCY AND FINANCIAL STABILITY.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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THE ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS (IAS) IN RUSSIA IS AN IMPORTANT QUALIFICATION FOR RUSSIA’S PARTICIPATION IN WORLD FINANCIAL MARKETS AND FOR ATTRACTING A GREATER SHARE OF GLOBAL INVESTMENT CAPITAL.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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IN MID-2002 THE FINANCIAL REPORTING COUNCIL (FRC), WHICH ACTS AS THE OVERSIGHT BODY FOR THE AUSTRALIAN ACCOUNTING STANDARDS BOARD (AASB), FORMALISED ITS SUPPORT FOR THE ADOPTION OF THE INTERNATIONAL ACCOUNTING STANDARDS (IAS) IN AUSTRALIA.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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AUSTRALIA IS SCHEDULED TO ADOPT INTERNATIONAL ACCOUNTING STANDARDS (IAS) FROM REPORTING PERIODS BEGINNING ON OR AFTER 1 JANUARY 2005. IN ADDITION, THE AUSTRALIAN ACCOUNTING STANDARDS BOARD (AASB) HAS COMMITTED TO HARMONISE GOVERNMENT FINANCE STATISTICS REPORTING (GFS) WITH ACCOUNTING STANDARDS AS A PRIORITY FOR THE PUBLIC SECTOR.
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATONAL ACCOUNTING STANDARDS
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A SET OF STANDARDS STATING HOW PARTICULAR TYPES OF TRANSACTIONS AND OTHER EVENTS SHOULD BE REFLECTED IN FINANCIAL STATEMENTS.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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FROM 2005 ALL LISTED COMPANIES (LISTED ON AN EU REGULATED STOCK EXCHANGE) ACROSS THE EUROPEAN UNION WILL HAVE TO PREPARE THEIR CONSOLIDATED FINANCIAL STATEMENTS BASED UPON INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS). THEY WILL NO LONGER BE ABLE TO PRODUCE ACCOUNTS BASED UPON UK GAAP.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOYNTING STANDARDS
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FINANCE ACT 2004 INCLUDES LEGISLATION WHICH ENSURES THAT COMPANIES CHOOSING TO ADOPT INTERNATIONAL ACCOUNTING STANDARDS (IAS) TO DRAW UP THEIR ACCOUNTS WILL RECEIVE BROADLY EQUIVALENT TAX TREATMENT TO COMPANIES THAT CONTINUE TO USE UK GAAP (UK GENERALLY ACCEPTED ACCOUNTING PRACTICE).
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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THE SECURITIES INDUSTRY ASSOCIATION ("SIA") 1 APPRECIATES THE OPPORTUNITY TO COMMENT ON THE SECURITIES AND EXCHANGE COMMISSION'S (THE "SEC" OR THE "COMMISSION") CONCEPT RELEASE ON INTERNATIONAL ACCOUNTING STANDARDS ("THE CONCEPT RELEASE").
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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APRIL 30, 2004 – THE JAPANESE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (JICPA) PUBLISHED A "PROPOSAL ON MEASURES TOWARD 2005" FOR THE INSTITUTE. THIS PROPOSAL DEALS WITH THE PROSPECTIVE ISSUES CONCERNING THE GLOBAL CONVERGENCE OF ACCOUNTING STANDARDS AND RELATED MATTERS.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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GIVEN THE GLOBALISATION OF CAPITAL FLOWS THROUGH CAPITAL MARKETS, AND THE DIVERSIFICATION AND INCREASING SOPHISTICATION OF ECONOMIC TRANSACTIONS, THERE IS AN URGENT NEED TO DEVELOP A SINGLE INTERNATIONALLY ACCEPTED SET OF ACCOUNTING STANDARDS THAT ENSURE THE COMPARABILITY OF CORPORATE FINANCIAL STATEMENTS.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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THE HISTORY AND DEVELOPMENT OF INTERNATIONAL STANDARDS FOR ACCOUNTING AND AUDITING TRAILS BACK ALL THE WAY TO THE LATE 1960S, BUT NEVER HAVE THEY REACHED GREATER PROMINENCE THAN TODAY AS THE WORLD MOVES CLOSER TOWARDS INTERNATIONAL CONVERGENCE
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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AΠΟ 1ΗΣ IΑΝΟΥΑΡΙΟΥ ΤΟΥ 2007, ΟΛΕΣ ΟΙ ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ΤΟΣΟ ΓΙΑ ΤΑ ΕΝΗΜΕΡΩΤΙΚΑ ΔΕΛΤΙΑ ΤΩΝ ΔΗΜΟΣΙΩΝ ΕΓΓΡΑΦΩΝ Η ΓΙΑ ΤΙΣ ΕΤΗΣΙΕΣ ΧΡΗΣΕΙΣ ΘΑ ΠΡΕΠΕΙ ΝΑ ΑΠΟΤΥΠΩΝΤΟΝΤΑΙ ΜΕ ΒΑΣΗ ΤΑ ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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THE OBJECTIVE OF THIS RESEARCH WAS TO EXAMINE THE FINANCIAL STATEMENTS AND FOOTNOTES OF A WORLDWIDE SAMPLE OF COMPANIES REFERRING TO THE USE OF INTERNATIONAL ACCOUNTING STANDARDS (IAS), TO EXPLORE FURTHER THE EXTENT OF NON-COMPLIANCE, AND MOST IMPORTANTLY TO PROVIDE INFORMATION ABOUT THE FACTORS ASSOCIATED WITH NON-COMPLIANCE.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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MULTIPLE, COUNTRY-BASED ACCOUNTING STANDARDS IN EUROPE MAKE IT VERY DIFFICULT TO COMPARE RESULTS OF COMPANIES REGISTERED IN DIFFERENT COUNTRIES. IN ORDER TO PROVIDE A SINGLE SET OF STANDARDS, THE INTERNATIONAL ACCOUNTING STANDARDS (IAS) BOARD WAS CREATED.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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THE ACCOUNTING STANDARDS EXECUTIVE COMMITTEE (ACSEC) OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APPRECIATES THE OPPORTUNITY TO COMMENT ON THE IASC'S (INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE) JULY 2000 PROPOSED LIMITED REVISIONS TO INTERNATIONAL ACCOUNTING STANDARD (IAS) 39 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT (E66).
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INERNATIONAL ACCOUNTING STANDARDS
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AN ENTERPRISE'S CORPORATE GOVERNANCE POLICIES MUST FUNCTION WITHIN A SYSTEM THAT ENSURES THAT ALL ACCOUNTING POLICIES ARE FOLLOWED IN PREPARATION OF THE FINANCIAL STATEMENTS AND THAT THEY PRODUCE FAIR, REPRESENTATIVE AND UNBIASED REPORTS.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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OUTLINE TO PARTICIPANTS ON THE ROLE OF INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB). EXPLAINING TO THE ROLE OF IASB ON HARMONIZATION OF ACCOUNTING REGULATIONS.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTRNATIONAL ACCOUNTING STANDARDS
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THE FOLLOWING LIST LINKS TO A BRIEF SUMMARY OF THE INDIVIDUAL INTERNATIONAL ACCOUNTING STANDARD CURRENTLY IN FORCE OR ISSUED RECENTLY AND NOT YET EFFECTIVE
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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THESE SUMMARIES COVER INTERNATIONAL FINANCIAL REPORTING STANDARDS, INTERNATIONAL ACCOUNTING STANDARDS, AND INTERPRETATIONS ISSUED ON OR BEFORE 31 MARCH 2004.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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AFTER A LATE START, TAJIKISTAN IS MOVING RAPIDLY TO BRING ITS BUSINESSES AND THE ACCOUNTING PROFESSION INTO CONFORMITY WITH INTERNATIONAL ACCOUNTING STANDARDS (IAS), A CRITICAL STEP IN BOTH COMPLETING THE COUNTRY'S TRANSITION TO A MARKET ECONOMY AND ATTRACTING FOREIGN INVESTMENT.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INERNATIONAL ACCOUNTING STANDARDS
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THE IAS REGULATION (EC)1606/2002 CONCERNING THE APPLICATION OF INTERNATIONAL ACCOUNTING STANDARDS WAS ADOPTED ON 19 JULY 2002 BY THE EUROPEAN PARLIAMENT AND THE COUNCIL. THE TEXT OF THE REGULATION CAN BE DOWNLOADED HERE.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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UP UNTIL NOW ACCOUNTING SOFTWARE IN THE UNITED KINGDOM HAS MET THE GAAP STANDARDS, (GENERALLY ACCEPTED ACCOUNTING PRACTICE). HOWEVER THERE IS NOW A NEW STANDARD EMERGING IAS, (INTERNATIONAL ACCOUNTING STANDARDS).
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INERNATIONAL ACCOUNTING STANDARDS
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THIS HALF – DAYL-PURPOSE FINANCIAL STATEMENTS, PARTICULARLY THOSE WHO ARE MEMB COURSE IS DESIGNED TO PROVIDE AN OUTLINE OF AUSTRALIA'S ADOPTION OF THE INTERNATIONAL ACCOUNTING STANDARDS BY 1 ST JANUARY 2005. THIS COURSE IS A MUST FOR ANYONE RESPONSIBLE FOR THE DEVELOPMENT OF GENERAERS OF A BOARD OF DIRECTORS.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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FROM 1 JANUARY 2005 ONE OF THE MOST SIGNIFICANT CHANGES EVER WILL HIT EUROPE'S LISTED COMPANIES. BUT UK PLC SHOWS LITTLE SIGN OF READING ITSELF FOR THE SWITCH TO INTERNATIONAL ACCOUNTING STANDARDS.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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WORKING PLAN OF THE ACCOUNTING STANDARDS COMMITTEE: ASSISTANCE IN ADOPTION AND USAGE OF IAS IN THE COUNTRIES-MEMBERS OF IRFAA "EURASIA". FOR THE YEARS OF 2000- 2001.
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ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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ΕΝ ΟΨΕΙ ΤΗΣ ΥΠΟΧΡΕΩΣΗΣ ΠΟΥ ΘΑ ΕΧΟΥΝ ΟΙ ΕΙΣΗΓΜΕΝΕΣ ΕΠΙΧΕΙΡΗΣΕΙΣ ΑΠΟ ΤΟ ΤΕΛΟΣ ΤΟΥ 2003 ΝΑ ΔΗΜΟΣΙΕΥΟΥΝ ΤΙΣ ΟΙΚΟΝΟΜΙΚΕΣ ΤΟΥΣ ΚΑΤΑΣΤΑΣΕΙΣ ΚΑΤΑ ΤΑ ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ (I.A.S.), Ο OΜΙΛΟΣ ΠΕΤΡΟΣ ΠΕΤΡΟΠΟΥΛΟΣ ΔΗΜΟΣΙΕΥΕΙ ΣΗΜΕΡΑ ΣΕ ΣΥΝΟΠΤΙΚΗ ΜΟΡΦΗ ΤΙΣ ΟΙΚΟΝΟΜΙΚΕΣ ΤΟΥ ΚΑΤΑΣΤΑΣΕΙΣ ΤΗΣ ΧΡΗΣΕΩΣ 2002 ΚΑΙ ΚΑΤΑ ΤΑ ΠΡΟΤΥΠΑ ΑΥΤΑ.
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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INTERNATIONAL ACCOUNTING STANDARDS
Description:
ΚΑΝΟΝΙΣΜΟΣ (ΕΚ) ΑΡΙΘ. 1606/2002 ΤΟΥ ΕΥΡΩΠΑΪΚΟΥ ΚΟΙΝΟΒΟΥΛΙΟΥ ΚΑΙ ΤΟΥ ΣΥΜΒΟΥΛΙΟΥ, ΤΗΣ 19ΗΣ ΙΟΥΛΙΟΥ 2002, ΓΙΑ ΤΗΝ ΕΦΑΡΜΟΓΗ ΔΙΕΘΝΩΝ ΛΟΓΙΣΤΙΚΩΝ ΠΡΟΤΥΠΩΝ [ΕΠΙΣΗΜΗ ΕΦΗΜΕΡΙΔΑ L 243, 11.09.2002].
REGULATION 1606/2002/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL OF 19 JULY 2002 ON THE APPLICATION OF INTERNATIONAL ACCOUNTING STANDARDS [OFFICIAL JOURNAL L 243 OF 11.09.2002].
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ, INTERNATIONAL ACCOUNTING STANDARDS
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Η ΕΥΡΩΠΑΪΚΗ ΕΠΙΤΡΟΠΗ ΕΠΕΞΕΡΓΑΖΕΤΑΙ ΤΑ ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ (ΔΛΠ) ΕΠΙ ΜΙΑ ΤΡΙΕΤΙΑ. Ο ΑΚΡΙΒΗΣ ΚΑΘΟΡΙΣΜΟΣ ΤΟΥΣ ΘΑ ΕΧΕΙ ΟΡΙΣΤΙΚΟΠΟΙΗΘΕΙ ΜΕΧΡΙ ΤΟ ΤΕΛΟΣ ΤΟΥ 2002, ΟΠΟΤΕ ΚΑΙ ΘΑ ΔΟΘΟΥΝ ΣΤΗ ΔΗΜΟΣΙΟΤΗΤΑ ΟΙ ΛΕΠΤΟΜΕΡΕΙΕΣ ΕΦΑΡΜΟΓΗΣ ΤΟΥΣ.
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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Η GLOBALTRAINING ΘΑ ΗΘΕΛΕ ΝΑ ΣΑΣ ΕΝΗΜΕΡΩΣΕΙ ΟΤΙ Η ΑΝΑΓΚΗ ΓΙΑ ΕΚΠΑΙΔΕΥΣΗ ΣΤΑ ΔΛΠ ΕΙΝΑΙ ΕΠΕΙΓΟΥΣΑ ΚΑΘΩΣ, ΟΡΙΣΤΙΚΟΠΟΙΗΘΗΚΕ ΟΤΙ Η ΑΠΟΦΑΣΗ ΤΟΥ ΥΠΟΥΡΓΕΙΟΥ ΓΙΑ ΥΙΟΘΕΤΗΣΗ ΤΩΝ ΔΛΠ ΤΗΝ 31/12/2003 ΕΙΝΑΙ ΑΜΕΤΑΚΛΗΤΗ ΚΑΙ ΟΤΙ ΔΕΝ ΤΙΘΕΤΑΙ ΘΕΜΑ ΠΑΡΑΤΑΣΗΣ ΣΤΗΝ ΥΙΟΘΕΤΗΣΗ ΤΩΝ ΔΛΠ ΠΕΡΑΝ ΤΗΣ ΗΜΕΡΟΜΗΝΙΑΣ ΑΥΤΗΣ.
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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Η ΠΑΓΚΟΣΜΙΟΠΟΙΗΣΗ ΤΗΣ ΟΙΚΟΝΟΜΙΑΣ ΚΑΙ Η ΚΑΤΑΡΓΗΣΗ ΤΩΝ ΟΙΚΟΝΟΜΙΚΩΝ ΣΥΝΟΡΩΝ ΜΕ ΤΗΝ ΕΦΑΡΜΟΓΗ ΤΟΥ ΕΥΡΩ, ΩΘΗΣΑΝ ΤΗΝ ΕΥΡΩΠΑΪΚΗ ΕΝΩΣΗ ΝΑ ΕΚΔΩΣΕΙ ΣΧΕΔΙΟ ΟΔΗΓΙΑΣ ΓΙΑ ΤΗΝ ΚΑΤΑΡΤΙΣΗ ΤΩΝ ΕΝΟΠΟΙΗΜΕΝΩΝ ΟΙΚΟΝΟΜΙΚΩΝ ΚΑΤΑΣΤΑΣΕΩΝ.
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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BΑΣΕΙ ΝΟΜΟΥ, ΑΠΟ 1/1/2003 ΟΙ ΕΛΛΗΝΙΚΕΣ ΕΠΙΧΕΙΡΗΣΕΙΣ ΠΟΥ ΕΙΝΑΙ ΕΙΣΗΓΜΕΝΕΣ ΣΤΟ ΧΡΗΜΑΤΙΣΤΗΡΙΟ ΥΠΟΧΡΕΟΥΝΤΑΙ ΝΑ ΕΦΑΡΜΟΖΟΥΝ ΤΑ ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ ΣΤΙΣ ΟΙΚΟΝΟΜΙΚΕΣ ΤΟΥΣ ΚΑΤΑΣΤΑΣΕΙΣ. ΑΠΟ ΤΙΣ ΜΗ-ΕΙΣΗΓΜΕΝΕΣ, ΟΣΕΣ ΕΛΕΓΧΟΝΤΑΙ ΑΠΟ ΟΡΚΩΤΟ ΕΛΕΓΚΤΗ, ΜΠΟΡΟΥΝ ΝΑ ΤΑ ΕΦΑΡΜΟΖΟΥΝ ΠΡΟΑΙΡΕΤΙΚΑ. ΣΤΑΔΙΑΚΑ Η ΕΦΑΡΜΟΓΗ ΤΩΝ ΠΡΟΤΥΠΩΝ ΘΑ ΓΙΝΕΙ ΥΠΟΧΡΕΩΤΙΚΗ ΓΙΑ ΟΛΕΣ ΤΙΣ ΕΤΑΙΡΕΙΕΣ ΣΤΗΝ ΕΥΡΩΠΑΪΚΗ ΕΝΩΣΗ
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INERNATIONAL ACCOUNTING STANDARDS
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Description:
ΣΤΟ ΠΛΑΙΣΙΟ ΤΗΣ ΜΕΓΑΛΥΤΕΡΗΣ ΔΙΑΦΑΝΕΙΑΣ ΚΑΙ ΣΥΓΚΡΙΣΙΜΟΤΗΤΑΣ ΤΩΝ ΟΙΚΟΝΟΜΙΚΩΝ ΚΑΤΑΣΤΑΣΕΩΝ ΤΩΝ ΕΛΛΗΝΙΚΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ ΚΑΙ ΤΗΣ ΑΥΞΗΣΗΣ ΤΗΣ ΑΠΟΤΕΛΕΣΜΑΤΙΚΟΤΗΤΑΣ ΤΗΣ ΑΓΟΡΑΣ ΑΠΑΙΤΕΙΤΑΙ ΑΠΟ ΟΛΕΣ ΤΙΣ ΕΙΣΗΓΜΕΝΕΣ ΣΤΟ XΡΗΜΑΤΙΣΤΗΡΙΟ ΕΤΑΙΡΕΙΕΣ ΝΑ ΣΥΝΤΑΞΟΥΝ ΤΙΣ ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ΤΟΥΣ ΜΕ ΒΑΣΗ ΤΑ ΔΛΠ
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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ΜΕΛΕΤΗ ΟΠΩΣ ΕΚΠΟΝΗΘΗΚΕ ΑΠΟ ΤΗΝ ΕΤΑΙΡΕΙΑ ARTHUR ANDERSEN.
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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Description:
ΣΚΟΠΟΣ ΤΗΣ ΕΠΙΤΡΟΠΗΣ ΕΙΝΑΙ Η ΕΠΟΠΤΕΙΑ ΤΩΝ ΑΣΦΑΛΙΣΤΙΚΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ ΜΕ ΕΔΡΑ ΤΗΝ ΕΛΛΑΔΑ ΚΑΙ ΤΩΝ ΥΠΟΚΑΤΑΣΤΗΜΑΤΩΝ ΤΟΥΣ ΣΤΟ ΕΞΩΤΕΡΙΚΟ ΚΑΘΩΣ ΚΑΙ ΤΩΝ ΑΛΛΟΔΑΠΩΝ ΑΣΦΑΛΙΣΤΙΚΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ ΠΟΥ ΔΡΑΣΤΗΡΙΟΠΟΙΟΥΝΤΑΙ ΣΤΗΝ ΕΛΛΑΔΑ ΕΙΤΕ ΥΠΟ ΚΑΘΕΣΤΩΣ ΕΓΚΑΤΑΣΤΑΣΗΣ ΕΙΤΕ ΥΠΟ ΚΑΘΕΣΤΩΣ ΕΛΕΥΘΕΡΗΣ ΠΑΡΟΧΗΣ ΥΠΗΡΕΣΙΩΝ ΚΑΙ ΙΔΙΩΣ Ο ΕΛΕΓΧΟΣ ΤΗΣ ΤΗΡΗΣΗΣ ΤΩΝ ΔΙΑΤΑΞΕΩΝ ΠΕΡΙ ΠΕΡΙΘΩΡΙΟΥ ΦΕΡΕΓΓΥΟΤΗΤΑΣ, ΤΕΧΝΙΚΩΝ ΑΠΟΘΕΜΑΤΙΚΩΝ ΚΑΙ Η ΓΕΝΙΚΟΤΕΡΗ ΑΞΙΟΛΟΓΗΣΗ ΤΗΣ ΟΙΚΟΝΟΜΙΚΗΣ ΚΑΤΑΣΤΑΣΗΣ, ΤΩΝ ΣΥΣΤΗΜΑΤΩΝ ΕΣΩΤΕΡΙΚΟΥ ΕΛΕΓΧΟΥ ΚΑΙ ΔΙΑΧΕΙΡΙΣΗΣ ΚΙΝΔΥΝΩΝ ΚΑΙ ΤΩΝ ΠΡΟΟΠΤΙΚΩΝ ΒΙΩΣΙΜΟΤΗΤΑΣ ΤΩΝ ΕΠΟΠΤΕΥΟΜΕΝΩΝ ΑΣΦΑΛΙΣΤΙΚΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INERNATIONAL ACCOUNTING STANDARDS
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IAS 1 PRESENTATION OF FINANCIAL STATEMENTS .IAS 2 INVENTORIES IAS 7 CASH FLOW STATEMENTS .IAS 8 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS .IAS 10 EVENTS AFTER THE BALANCE SHEET DATE .IAS 11 CONSTRUCTION CONTRACTS
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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Κ. ΑΝΑΣΤΑΣΙΟΣ ΠΡΩΤΟΠΑΠΑΣ , ΓΕΝ. Δ/ΝΣΗ ΟΙΚΟΝΟΜΙΚΗΣ ΠΟΛΙΤΙΚΗΣ, Δ/ΝΣΗ ΤΟΜΕΩΝ ΠΑΡΑΓΩΓΗΣ, ΥΠΟΥΡΓΕΙΟ ΟΙΚΟΝΟΜΙΑΣ ΚΑΙ ΟΙΚΟΝΟΜΙΚΩΝ ,ΟΜΙΛΙΑ.
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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H EΛΛΑΔΑ ΑΝ ΚΑΙ ΕΧΕΙ ΝΟΜΟΘΕΤΗΣΕΙ ΤΑ ΔΙΚΑ ΤΗΣ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ, ΤΑ ΕΧΕΙ ΠΡΟΣΑΡΜΟΣΕΙ ΠΡΟΣ ΤΙΣ ΑΠΑΙΤΗΣΕΙΣ ΤΗΣ EΥΡΩΠΑΪΚΗΣ KΟΙΝΟΤΙΚΗΣ NΟΜΟΘΕΣΙΑΣ. ΟΙ ΛΟΓΙΣΤΙΚΕΣ ΟΔΗΓΙΕΣ (DIRECTIVES) ΟΙ ΟΠΟΙΕΣ ΕΚΔΙΔΟΝΤΑΙ ΚΑΤΑ ΚΑΙΡΟΥΣ ΑΠΟ ΤΗΝ ΕΥΡΩΠΑΪΚΗ ΈΝΩΣΗ, ΕΧΟΥΝ ΕΝΣΩΜΑΤΩΘΕΙ ΣΤΗΝ ΕΛΛΗΝΙΚΗ ΕΜΠΟΡΙΚΗ ΝΟΜΟΘΕΣΙΑ ΚΑΙ ΣΤΗ ΝΟΜΟΘΕΤΗΜΕΝΗ ΛΟΓΙΣΤΙΚΗ ΤΥΠΟΠΟΙΗΣΗ (ΕΛΛΗΝΙΚΟ ΓΕΝΙΚΟ ΚΑΙ ΚΛΑΔΙΚΟ ΛΟΓΙΣΤΙΚΟ ΣΧΕΔΙΟ).
Keywords:
ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ , INTERNATIONAL ACCOUNTING STANDARDS
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