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1World Bank

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December 2005. 1. 1 World Bank Advanced Program in Accounting and ... December 2005. World Bank Advanced Program in Accounting and Auditing Regulation. 2 ... – PowerPoint PPT presentation

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Title: 1World Bank


1
???? ?????
  • ?????? ??????
  • ???? ???? ? ??????????? ??????????
    ??????????????? ?????? (IASB)
  • 6 ?????? 2005
  • The views expressed are those of the speaker,
    not the IASB

2
?????????
???? ?????
?????????????? ???? ? ?????? ??????????
??????? ?????
3
???? ????? ??????
  • 22 ?????
  • 6 ? ????????? ???????
  • 6 ? ??????
  • 6 ? ????/???????
  • 4 ? ????-???? ?????
  • ??????????? ?????? IASB, SAC and IFRIC
  • ?????????? ?????????? ?? ?????????? IASB,
    ????????? ????????????, ???????????? ??????,
    ???????????? ?? ???????????

4
??????????????? ??????? ? ?????? ?????????? (SAC)
  • 41 ?????? ?????? ?????
  • ??????? ????? ?? ???
  • ????? ???????????? IASB ???? ?????????/???????????
  • ?????????? IASB ??? ??????? ???????? ??????????
    ????????

5
????
  • 12 ?????? ?? ???????? ?????? ?????? ?? 2 ??
    ????????????
  • ???????? ?????????? ?? ?????????? ???????
    ?????????? ?? ???????????? ??????????
  • ?????? ??????????? ? ????????????? 9 ????? ?? 5
    ???????????

6
??????? ? ????????? ?????????? ????????? (IFRIC)
  • ?????????? ?????? IASB (??? ????? ??????)
  • 12 ?????? ? ?????? ??????, ?? ???????? ??
    ??????????? ???????
  • ?????????? ?? ?????????? ?????????

7
????
  • ????????? ??????? ? ?????? ?????? IASB ?????????
  • 25 ????????? ???????????
  • 25 ???????????? ?????????? ?????? ?? ???????????
    ?? ???????????? ?????????? ????
  • - ? 12 ?????

8
???? IASB
  • ????????? ?????? ????? ?????????????, ??????????
    ?? ????????? ?? ???????????? ??????????
    ??????????????? ??????, ??? ?????????
    ?????????????, ???????? ?? ????????????
    ??????????
  • ????????????? ? ???????? ?????????????? ??????
    ????? ??? ?????????? ?????????
  • ??? ???????

9
????????? ??????????
  • ???????????? ?????? ????????? ??????????? ??????
  • ???????????? ?????? ????????????? ?? ?????
    ????????
  • ??????? ????????????? ?????????? ????????
  • ????????? ?????? ??????????? ??????????
  • ??????? ?????????? ???????
  • ???????? ??????? ???????????

10
IASB ????? ??????????????, ???? ???????????
  • ?????? ??????????????
  • ???????? ?????? ?? ???????? ?????????? ?????????
  • ?????? ???????????
  • ?????????? ?????????, ????? ???????? ??????????
  • ???????????? ?? ???????????? ??????????

11
??????? 1????????? ???????????? ??????????
  • ????????? ????? ????
  • ??? ????????? ???? ??????????? ?? ??????????
    ???????
  • ????????? ?????????? ???????????? ????????
  • ???????????? ? ?????? ?????????? ???????
  • ????? ??????????? ??????

12
??????? 2 ????????? ?? ?????? ?????????
????????
???????
13
??????? 3????????? ?????????? ?????????????
???????
9-15 ???????
9-15 ???????
6-18 ???????
????????
?????? ??? ????????????
?????? ?????????
?????? ?????????
?????? ??? ???????????
???? ???????? ????????
???????????
???????????? ????? ??????????????
????
14
???????? ?? ????????
  • ???????
  • www.iasb.org
  • ?????????
  • ??????? ????????????
  • ???-?????????? ???????? IASB
  • ???????? ?????? / ???? ?? ?????????
  • ???????? ??????? ??????(????????????)

15
?????????? IASB
  • ???????? ?????????????? ????
  • ?????????
  • ????????????? ??????????, ??????????
    ???????????? ??????

16
?????????? IASB ??...
????????????? ?? ??????????
??????????
?????????? ???????????
?????? ??????????? ?????
??????
17
?? ???? ??????????
  • ?????? ?????? ??? ????? ????????????
  • ??????????? ?????????
  • ??????? ????????????? ????????? ?? ???????????
    ?????? ????????
  • ???? ??????? ? ????????? ??????? ??????????????
    ???????

18
?????? ?????????
  • ??????????? ?????? ?????????????? ???????? ? IASB
  • ????????? ??????? ????????? ?????? ?????, ???
    ??????????? ? ????????????? ???????
    ?????????????? ?????? ?????
  • ????????? ???????????? ? ???????? ?????????
    ????????? ??????????? ????????

19
????????? ? FASB (?????????? ???? ?? ??????????
??????????????? ?????? ??? ???????? ???????????)
  • ?????? ?????????????? ??
  • ???????- ?? ?????????????????? ???????? ????????
    ????????????
  • ????????- ?? ?????????????? ????????, ??
    ????????? ??????? ??????
  • SEC (???????? ??????? ? ?????? ??????? ???
    ???????? ???????????) ??????????? ?????????
    ????????? ?? ?????? ???? ??? ?????????????
    ????????? ? ??????? 2007 ?.

20
???? ?????? ? SEC
  • 2005-2007
  • ???????????? ????
  • ??????????? ????? ???????????
  • ????? ???????? ???????????? ??? ????? ??????????
  • 2007-2009
  • ?????? ????? ????????? ????/GAAP
  • ??????? ?????????? ????? ???????????? (SEC)
  • ?????? ?????????? ????????????
  • ???????????? ???? ????????? ?????? ???
    ????????????

21
??????? ?? ??????? ???????
  • ?????????
  • ?????? ?? ???????????? ????????
  • ????????? ??????????? ???
  • ????? ?? ???? 2
  • ????????????? ??????
  • ???????? ??????
  • ????????? ???????????
  • ????????? ??????????? II
  • ????????? ?? ???????????? ?????????? (A/B)
  • ???? ????????? ???????????? (?????? ? ?????????
    ????????? ???????)
  • ????????????
  • ???????????
  • ???? ?? ??????? ????????????

22
????? ?????????? ?????????? ?????? ? ????????
  • ???????? ???????????
  • ???????????? ????????
  • ??????
  • ??????
  • ??????? ????????????
  • ???? ?????????? ??????
  • ????????? ??????
  • ????????? ???????????
  • ?????????????
  • ????????????? ??????

23
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