STUDY GROUP in International Accounting

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STUDY GROUP inInternational Accounting

• Lecturer - Maia Pomazanova
• Accounting Audit Department
• of Saint-Petersburg State University of
  Engineering and Economics

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Accounting and Audit Department

• International Accounting Study Group in English

The first meeting on November 12, 2002
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Purposes of the International Accounting Study
Group

• To study the features of accounting
  organization and financial systems in foreign
  countries

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Study Groups meeting structure
International Accounting Models
International Accounting Standards (IAS)
Transformation of financial statements to
IAS International Audit Standards
Generally Accepted Accounting Principles
(GAAP)
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International Accounting Models
Historical and conceptual development of
International accounting models
Diversity in accounting practices focusing on
countries, multinational corporations
International Accounting standards setting
International Accounting Model classification
Practices focused on selected British-American-Ho
lland Model
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Main problems of accounting in international
business
Formation analysis of the Financial
statements
1
6
Description of IAS issued by the IASC
Practical assignments and exercises
IAS
2
5
3
4
Studying each IAS separately
Disclose of IAS from the practical point of view
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International Audit Standards

• Fundamentals of International Audit
  Standards using case studies and role playing

• Topics include
• General objectives of audit
• Types of audits
• Overview of the audit process
• Audit planning
• Standards for audit work papers.

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Transformation of the financial statements to IAS
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Fundamentals of GAAP
Objectives
1
2
Differences IAS GAAP
Scope of GAAP
GAAP
6
3
4
Accounting treatments
5
Disclosure of GAAP
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Sources of information
Financial Statements of Finnish, Danish, Belgian,
French and Russian companies formed in
accordance with IAS
Internet
Texts of IAS and GAAP
Textbook Continental (European) Accounting
Principles of Professor, Doctor of Economics
Kamordzhanova N.A., ass. Pomazanova
M.A. and ass. Salnikova L.B.
European Module IEPA (Interactive European
Professional Accountancy) of the European
Scientific Program SOCRATES materials
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Students postgraduates
19
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Contact us

• Visit our website
• www.accounting.engec.ru
• Contact me Maia Pomazanova
• My email melg_at_peterlink.ru

Thank you for your attention !
I hope to work with you in the future.