Ishtirok etish va hamkorlikni rivojlantirish orqali

. Aksincha, Anglo-Saksonda soliq organlari

• . Aksincha, Anglo-Saksonda soliq organlari
• mamlakatlar soliqni hisoblash uchun ushbu hisoblardan foydalanmaydi. AQShda Sarbanes-Oksli qonuni
• (2002) noto'g'ri buxgalteriya hisobining takrorlanishiga yo'l qo'ymaslik uchun yangi, qat'iy qoidalarni joriy qildi
• bankrot Enronda ochilgan ajoyib muammolardan keyin aniqlangan amaliyotlar va
• WorldCom. Firma uchun tashqi auditorlar endi konsalting xizmatlarini taklif qilmasligi mumkin va u erda
• Kompaniyaning barcha xodimlari va direktorlariga nisbatan qo'llaniladigan qat'iy yangi korporativ boshqaruv qoidalari
• kompaniya. Bosh direktorlar va moliyaviy direktorlar Qimmatli qog'ozlarga topshirilgan barcha hisobotlarning sog'lig'ini tasdiqlashlari kerak va
• Ayirboshlash komissiyasi va agar ular noto'g'ri hisoblarni tasdiqlasa, qattiq jarimalar/qamoq jazolariga duchor bo'ladilar. A
• yangi mustaqil kengash buxgalterlik kasbini nazorat qiladi.

While the US experience prompted authorities in other countries to re-examine their laws, no country has introduced new laws similar to Sarbanes–Oxley. There has been significant progress in the resolution of differences, and a convergence of global standards in accounting. In May 2000, IOSCO agreed to allow the International Accounting Standards Committee (IASC) to produce a set of 30 core accounting standards, that would apply globally. After some debate over structure, the International Accounting Standards Board (IASB) was formed in 2001, with 14 members, from 9 countries: 5 from the USA, 2 from the UK, and 1 member each from, respectively, Australia, Canada, France, Germany, Japan, South Africa and Switzerland.47 A Standards Advisory Council (SAC) was established to advise the IASB. The IASB has produced one set of international accounting standards (IAS) so that a transaction in any country is accounted for in the same way. A firm meeting these standards could list themselves on any stock exchange, including, it is hoped, the New York Stock Exchange.

• While the US experience prompted authorities in other countries to re-examine their laws, no country has introduced new laws similar to Sarbanes–Oxley. There has been significant progress in the resolution of differences, and a convergence of global standards in accounting. In May 2000, IOSCO agreed to allow the International Accounting Standards Committee (IASC) to produce a set of 30 core accounting standards, that would apply globally. After some debate over structure, the International Accounting Standards Board (IASB) was formed in 2001, with 14 members, from 9 countries: 5 from the USA, 2 from the UK, and 1 member each from, respectively, Australia, Canada, France, Germany, Japan, South Africa and Switzerland.47 A Standards Advisory Council (SAC) was established to advise the IASB. The IASB has produced one set of international accounting standards (IAS) so that a transaction in any country is accounted for in the same way. A firm meeting these standards could list themselves on any stock exchange, including, it is hoped, the New York Stock Exchange.

• Qarama-qarshiliklarni hal qilishda va yaqinlashuvda sezilarli yutuqlarga erishildi
• buxgalteriya hisobidagi jahon standartlari. 2000 yil may oyida IOSCO xalqaro tashkilotga ruxsat berishga rozi bo'ldi
• Buxgalteriya standartlari qo'mitasi (IASC) 30 ta asosiy buxgalteriya standartlari to'plamini ishlab chiqaradi,
• bu global miqyosda qo'llaniladi. Tuzilish bo'yicha ba'zi munozaralardan so'ng, Xalqaro buxgalteriya hisobi
• Standartlar kengashi (IASB) 2001 yilda 9 ta davlatdan 14 a'zodan iborat bo'lgan: 5 ta
• AQSH, Buyuk Britaniyadan 2 ta va Avstraliya, Kanadadan 1 ta aʼzo,
• Frantsiya, Germaniya, Yaponiya, Janubiy Afrika va Shveytsariya.47 Standartlar bo'yicha maslahat kengashi
• (SAC) IASBga maslahat berish uchun tashkil etilgan. IASB bitta xalqaro to'plamni ishlab chiqardi
• Buxgalteriya hisobi standartlari (IAS) bo'lib, har qanday mamlakatda operatsiyalarni hisobga olish
• xuddi shunday. Ushbu standartlarga javob beradigan firma har qanday fond birjasida o'zini ko'rsatishi mumkin,
• shu jumladan, Nyu-York fond birjasi umid qilinmoqda.