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5. Attention strengthening to questions of legal introduction.

in spite of the fact that questions of legal introduction are in introduction of national regulators, efforts are undertaken at the international level — first of all IOSCO - with the purposes of rendering of assistance to the countries in this question by means of coordination and distribution of positive experience.
In particular, in 2004 IOSCO initiated the project which purpose was creation of a database of decisions of regulators and coordination strengthening between regulators for maintenance of uniformity of application MSFO which has started to function in January, 2007 [207]. The similar database is created and in EU by the Commission of the European regulators of securities. In April, 2007 the Commission has published some endurances from this database on purpose to inform market participants on what decisions in EU consider national regulators corresponding MSFO and thus to promote uniform applications MSFO in EU [204]. Creation CESR in
2001 had for an object to supply coordination of actions of regulators on vve -
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deniju in action MSFO. On these questions the Commission has manufactured two standards.
Strengthening of a role of representatives of continental model of the account and the countries with less developed market infrastructure (introduction in structure SMSFO of Advice of trustees).
Strengthening of understanding of complexity and integrated approach of a problem on application MSFO from party SMFSO, a recognition of necessity of stage-by-stage introduction MSFO, statement of a question on certification, training of personnel, quality assurance. In particular, sir David Tvidi, speaking about success of advancement MSFO in the world, has noticed, that for those who prosecutes subjects of introduction MSFO this process it has appeared more difficult, than it was expected [210].
Besides positive aspects it is not necessary to forget and about the problems causing complexities at introduction MSFO:
A variety in treatment of concept according to MSFO (sover-shenstvovanie national standards it agree MSFO, equivalents MSFO). In particular, in March, 2007 Representative SEC R.Kempos, acting in London, has expressed concern in that some countries accept own versions MSFO.
Decrease in comparability owing to availability in MSFO alternative approaches.
In particular rating agency Standard and Poor's notices, that availability
Various alternatives in MSFO concerning the registration policy, transitive
The period and submission of the financial reporting limits it is
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most. It is especially marked concerning such questions, as expenses for loans, consolidation, an estimation of the real estate, buildings and structures; investment property; stocks; pensions and other obligations; fair cost concerning financial assets and obligations [216].
Complexity MSFO.
Sphere of application MSFO, in particular question on applicability MSFO the small and average enterprises.
Insufficiency of explanatory materials on practical application MSFO.
6. Problems of preparation of the qualified experts in the field of MSFO.
Thus, necessity of uniform international standards in the field of book keeping is caused by a number of objective circumstances: the aspiration of the Russian Federation to integration into the world community (in particular, negotiations on the introduction into the World Trade Organization) and cooperation with EU (the largest trading partner and the investor in the Russian economy), transition on MSFO the large Russian enterprises acquires the increasing urgency. Introduction MSFO is necessary that the Russian companies leaving on the world markets, steels their full participants, and book keeping standards reflected the valid property status of the companies. Transition to the international standards of the account considerably will facilitate partner relations with foreign investors that will lead to increase in quantity of joint projects.
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Book keeping development in the various countries reveals the tendency of drawing up of the financial reporting according to MSFO. It means expansion of process of standardization of book keeping which is carried out at first within the limits of the country, then there are necessary at world level owing to economic integration of the countries, occurrences of the multinational corporation and strengthening of their role in the world markets. Role MSFO, created by the international organisations, increases every year. However process of standardization of book keeping at the international level is uneasy and assumes the constructive decision of variety of the problems connected with a variety of national standards of book keeping.
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A source: Vladimirets Anastas Anatolevna. the THEORY And PRACTICE of CONVERGENCE of the ACCOUNT. 2008

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