Accounting and Financial System Reform in Eastern Europe and by Robert W. McGee, Galina G. Preobragenskaya

By Robert W. McGee, Galina G. Preobragenskaya

This e-book appeals to a large phase of the tutorial marketplace. it is going to entice accounting and finance professors and scholars as the major topic of the e-book bargains with accounting and monetary method reform. it's going to attract economists within the subfields of transition economics and improvement economics since it addresses present matters of their box. it is going to additionally attract students within the box of Russian and East ecu reports and Asian experiences as the e-book is ready a number of East ecu and Asian international locations. coverage analysts and experts who take care of accounting, finance, transition economics or jap Europe or Asia also will locate this e-book to be a invaluable reference and resource of present information.
Much of the knowledge integrated during this booklet used to be amassed from dozens of interviews carried out with accountants, executives, educators and company governance experts in different towns. themes comprise difficulties of enforcing overseas monetary Reporting criteria, fresh advancements in company governance, taxation and public finance, accounting schooling and accounting and finance certification.

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The Finance Ministry, the MEDT and the Central Bank are all involved, as are the people who regulate the securities markets. Representatives from the accounting profession, however, are not involved in the process, which results in skewing the results, perhaps in the wrong direction. The Level of Economic Development. One argument quite often used by opponents of the introduction of IFRS into Russia is the argument that the economic structure does not allow the introduction of many instruments or concepts, such as fair value or discounted value.

The tax law doesn't allow companies to ignore or break accounting rules. Thus, the majority of people involved in accounting and reporting consider the tax service to be the main user of the information they prepare. Additionally, it has been the authors' experience, which was confirmed by research performed by O. Rozhnova (2000), that 93 percent of accountants from 1,040 Russian companies identified the tax service as the main user of accounting information. What is interesting is that the other party (the state) also regards accounting information as a tool of the tax authority.

Sucher, P. and Alexander, D. 2004. The Preparation of IAS Financial Statements: A Case Study in a Transitional Economy, Research in Accounting in Emerging Economies, Supplement 2, Accounting and Accountability in Emerging and Transition Economies, 117-148. Chapter 3 ACCOUNTING REFORM IN UKRAINE Abstract This chapter summarizes the results of interviews conducted at accounting firms and educational institutions in Kiev and Odessa during the summer of 2004, supplemented by later correspondence via the internet.

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