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Регулирование системы бухгалтерского учета в Европе Айрапетова Наталья Германовна PowerPoint PPT Presentation


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Регулирование системы бухгалтерского учета в Европе Айрапетова Наталья Германовна Заведующая кафедрой бухгалтерского учета Центральный институт повышения квалификации Министерство Атомной Энергии. Национальные системы финансовой отчетности.

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Регулирование системы бухгалтерского учета в Европе Айрапетова Наталья Германовна

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4538625


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5.


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. .

-

EFRAG

( (setters), , )

( )

(setters)


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Beeideter Wirtschaftsprufer und Steuerberater

KWT

7 502

IWP

574

Accountant / Expert-comptable

IEC

5 990

IRE

998

Statsautoriseret Revisor

FSR

2 708

Keskuskauppakamarin hyvaksyma tilintarkastaja (KHT)

KHT

621

HTM

896

Commissaire aux Comptes

CNCC

13 681

OEC

15 933


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Wirtschaftsprufer

IDW

9 047

Orkotos Elegktis Logistis

SOEL

505

Certified Public Accountant

ICAI

3 891

ICPAI

2 093

Dottore Commercialista

CNDC

50 800

CNRPC

40 000

Reviseur d'entreprises

IRE

274

OEC

344

Accountant

MIA

937

Registeraccountant

NIVRA

11 186


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Auditor-censor Jurado de Cuentas

IACJCE

5 276

Auktorisserad Revisor and Godkand Revisor

FAR

2 043

Diplomierter Wirtschaftsprufer/Expert comptable diplome

TK

3 700

Chartered Certified Accountant

ACCA

88 177

Chartered Management Accountant

CIMA

54 927

Chartered Public Finance Accountant

CIPFA

10 797

Chartered Accountant

ICAEW

119 000

Chartered Certified Accountant

ICAS

11 228


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Auditoru

KACR

1 622

KONYVVIZGALOI

MKVK

5 363

Biegly Rewident

KIBR

7 723

Expertilor Contabili si Contabililor Autorizati - Expert accountants; authorised accountants

CECCAR

9 030

Certified auditor, certified valuator, verified internal auditor, verified accountant, finance expert,

SIZR

471


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-

CNCC

OEC

IDW

CNDC

OROC

IACJCE

FAR

TK


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ACCA

CIMA

CIPFA

ICAEW

ICAS


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-

KWT & IWP

FSR

KHT

+

CNCC

OEC

IDW

(Wirtschaftsprferkammer)


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-

ACCA

CIMA

CIPFA

ICAEW

ICAS


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KWT & IWP

X

X

CNCC

X

OEC

X

X

IDW

X

ACCA

X

CIMA

X

CIPFA

X

X

ICAEW

X

ICAS

X


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/ (%)

IEC

44%

28

73,5/26,5

FSR

76%

31

80/20

OEC

60%

26-28

60/40

IDW

400

36

80/20

CNDC

20%

27

70/30

OROC

40

35-40

90/10


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/ (%)

ACCA

55%

25-30

56/44

CIPFA

390

29,5

57,1/42,9

ICAEW

75%

26

64/36

ICAS

70%

26

60/40


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/ (%)

KACR

78%

35-38

51,8/48,2

MKVK

20

35

30/70

KIBR

30

35

33/67

CECCAR

N/A

23-40

45/55

SIZR

80

33

33/66


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