Архив за месяц: Апрель 2020

IFRS-Audit: Policy of Working with People

IFRS-Audit: Policy of Working with People

As audit and consulting firm our competitive advantages are only realized through the commitment and hard work of our people.
We have workforce with world-class capabilities and knowledge, anchored in a culture of creativity.

People Development Philosophy
We place a priority on maximizing the development of each one of our employees. It begins with recruiting exceptional talent and continues with individually planned assignments and experiences that lead to broad skill development and a deep understanding of audit and consulting business. We facilitate development of the next generation of leaders from within the company.

We set high performance expectations, foster a work environment in which every employee has the opportunity to excel and be creative, and reward employees based on their performance and contributions.
Through a combination of work assignments, on-the-job experiences, and internationally recognized trainings and education, employees acquire the necessary skills and competencies to take on increasing levels of responsibility and projects complexity.

Cross-Functional Development
We strive to provide our employees a high level of integrated knowledge, skills and experience. We enable broad development across different roles in projects, and different areas of accounting, International Financial Reporting Standards, and auditing.
We want our people to be creative, wise and universal in financial reporting and audit, with a greater understanding of Client business and promote diversity of thought and perspective.
This approach maximizes the contribution of each employee and results in better, more-informed decision by our specialists. Our employees possess diverse experiences and knowledge that allow us to identify and capture benefits across the value chain and to our Clients.

We also look for new talents and experienced partners. Please email to smoderov@mail.ru to Sergey Moderov, FCCA, PhD, Director of IFRS-Audit
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Рубрика: IFRS-Audit Corporate | Метки: | Комментарии отключены

Вопрос по применению МСФО16 «Аренда» в промежуточной сокращенной финансовой отчетности

МСФО IFRS 16 «Аренда» применяется в отношении годовых отчетных периодов, начинающихся с 1 января 2019 года (т.е. годовой отчет по состоянию на 31.12.19 в сферу действия нового стандарта точно попадает).

Если говорить о промежуточной финансовой отчетности за первое полугодие 2020 года – то можно ли будет не применять в отношении нее МСФО IFRS 16? Можно ли буквально воспринимать данное указание и применять IFRS 16 только для годовых отчетов, а не промежуточных?

Ответ Сергея Модерова, FCCA к.э.н.:
Если стандарт начали применять, и он не входит в список упрощений при подготовке промежуточной сокращенной финансовой отчетности по МСФО 34, то его надо применять при подготовке промежуточной финансовой отчетности.
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Рубрика: Новости МСА и МСФО | Комментарии отключены