НОВОСТИ ИНДУСТРИИ

19.10.2011

Британский FRC будет реформироваться


Источник: http://gaap.ru/news/123109/

Вчера Совет по стандартам финансовой отчетности Великобритании (Financial Reporting Council – FRC) дал старт консультациям, по результатам которых впоследствии будет произведена реформа этой структуры. Цель всего процесса – создать такой FRC, в котором будут более четко определены его функции и роль, и он будет соответствующим образом реализовать свои полномочия и продвигать наивысшего качества стандарты аудита, корпоративного управления и корпоративной отчетности.

Всех участников рынка просят, в случае заинтересованности, высказывать по поводу предложений опубликованного вчера консультационного документа, среди которых, например, такие:
FRC должен заниматься разработкой стандартов корпоративного управления, учета, аудита и актуарного учета в интересах инвесторов корпоративного сектора экономики; усилия по внедрению стандартов и наблюдение за ними должны преимущественно концентрироваться в публичных или крупных частных компаниях.
Сфера применения дисциплинарных взысканий FRC в сфере бухучета должна ограничиваться качеством работы профессиональных бухгалтеров и аудиторов (соответственно, подготавливающих и аудирующих отчетность для рынков капитала), тогда как все другие случаи некачественного следования своим обязанностям должны рассматриваться соответствующими профессиональными объединениями. Это, однако, не означает, что FRC не будет иметь возможности создать и применить свои собственные меры дисциплинарного взыскания без необходимости предварительного их согласования с профессиональными объединениями.

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