Accounting and Financial System Reform in Eastern Europe and Asia [electronic resource] /
McGee, Robert W.author.
Preobragenskaya, Galina G.author.
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. Accounting and Financial System Reform in Eastern Europe and Asia is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics. The series focuses on accounting reform, including the adoption and implementation of International Financial Reporting Standards; accounting education in both the universities and the private sector; accounting certification; corporate governance; and taxation and public finance.
Description based upon print version of record.
Includes bibliographical references (p. [335]-350) and index.
Accounting Reform -- Accounting Reform in Russia -- Accounting Reform in Ukraine -- Accounting Reform in Armenia -- Accounting Education and Certification -- Private Sector Accounting Education in Russia -- Accounting Education in Ukraine -- Accounting Education in Bosnia and Herzegovina -- Accounting Certification in Central Asia and the Former Soviet Union -- Corporate Governance -- Corporate Governance in Transition Economies: The Theory and Practice of Corporate Governance in Eastern Europe -- Taxation & Public Finance -- A Comparative Study of Taxation in Russia and Other CIS, East European and OECD Countries -- The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty.
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. Accounting and Financial System Reform in Eastern Europe and Asia is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics. The series focuses on accounting reform, including the adoption and implementation of International Financial Reporting Standards; accounting education in both the universities and the private sector; accounting certification; corporate governance; and taxation and public finance.
Accounting.
Bookkeeping .
Public finance.
Tax accounting.
Tax laws.
Accounting/Auditing.
Public Economics.
Business Taxation/Tax Law.