Download Accounting and Financial Systems Reform in Eastern Europe by Robert W. McGee, Galina G. Preobragenskaya (auth.) PDF

By Robert W. McGee, Galina G. Preobragenskaya (auth.)

Much has been written concerning the fiscal and political difficulties of nations which are within the strategy of altering from centrally deliberate platforms to industry structures. so much reviews have interested in the commercial, felony, political and sociological difficulties those economies have needed to face in the course of the transition interval. even though, now not a lot has been written concerning the dramatic adjustments that experience to be made to the accounting and monetary procedure of a transition economic climate. This booklet used to be written to assist fill that hole.

Accounting and fiscal method Reform in japanese Europe and Asia is the second one in a chain to check accounting and monetary process reform in transition economies. the 1st booklet used Russia as a case examine. the current quantity within the sequence examines a few extra features of the reform in Russia and likewise appears on the accounting and monetary approach reform efforts which are being made in Ukraine, Bosnia & Herzegovina, Armenia and 5 crucial Asian republics.

The sequence specializes in accounting reform, together with the adoption and implementation of overseas monetary Reporting criteria; accounting schooling in either the colleges and the non-public area; accounting certification; company governance; and taxation and public finance.

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Extra info for Accounting and Financial Systems Reform in Eastern Europe and Asia

Example text

Shatalov, S. 2003. IFRS will have to be followed only by big companies. PrimeTASS. mid=3853258&s=6. "Statement on Accounting and Financial Reporting in the Russian Federation," Ministry of Finance of the Russian Federation, Order #34H, dated July 29, 1998. "Statement for Accounting Rules for Credit Organizations, located in the Russian Federation", Statement of Central Bank (CB) #205n, dated December 5, 2002. 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.

Nothing more. Markets develop naturally when no one prevents anyone else from trading what he has for what he wants. It seems illogical to use force to implement markets. There is some evidence that the market for financial information is at work in Russia. The fact that the Russian government has done a less than 42 Accounting and Financial System Reform in Eastern Europe and Asia excellent job of helping in the transformation process to some form of internationally recognized accounting standards has not prevented market forces from solving the problem.

Investments under the Russian rules consist of securities, debt securities, investments in equity (including investments in subsidiaries and affiliates), loans, bank deposits, receivables, acquisition by cession and investments in joint ventures. The criteria for recognition include the existence of documents that confirm the right of ownership; risks relating to the investment have been transferred; and the possibility of future economic benefit. The initial investment includes the cost, including all expenses, that are directly related to the asset acquisition.

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