Abstract
The Russian Finance Ministry has announced that Russia will adopt International
Financial Reporting Standards (IFRS) as of January 1, 2004, one full year ahead
of the European Union. This move is intended to give Russian financial
statements more credibility in international capital markets. The problem is that
there are very few Russian accountants who possess a certification that is
internationally recognized and respected, with the result that certified statements
of Russian firms is close to meaningless. One exception is statements that are
certified by one of the Big-Four international accounting firms, but those firms
audit only a small subset of all Russian firms. It is pos论文范文http://www.chuibin.com/ sible to purchase an
accounting 本文来自辣.文,论-文·网原文请找腾讯3249.114 less than that required to pass an internationalIntroduction
The present paper evolved out of a larger research project that examined recent
developments in accounting in the Russian Federation. During the summer of 2003 the authors
interviewed representatives from the following organizations in Russia:
Deloitte & Touche, Moscow office [.deloitte]
KPMG, Moscow office [.kpmg]
KPMG, St. Petersburg office [.kpmg]
PricewaterhouseCoopers, Moscow office [.pwcglobal/ru]
Ajour, a Russian auditing and consulting firm, Moscow [.ajour]
PKF(MDK), a Russian audit and consulting firm, St. Petersburg office [.mcd-pkf]
Independent Directors Association, Moscow [.independentdirector]
MDM Group, Moscow [.mdmgroup]
St. Petersburg State Polytechnic University [.spbstu]
St. Petersburg State Railway University (a.k.a. Petersburg State Transport University)
[.pgups]
Timiryazev Agricultural Academy, Moscow [.timacad]
Hock Accountancy Training, Moscow office [.hocktraining]
State University of Omsk [.omsu.omskreg]
Kazan State Finance Economic Institute [.kfei.kcn]2490