By Robert W. McGee, Galina G. Preobragenskaya (auth.)
Much has been written concerning the financial and political difficulties of nations which are within the means of altering from centrally deliberate platforms to industry platforms. such a lot stories have fascinated about the commercial, felony, political and sociological difficulties those economies have needed to face through the transition interval. even if, now not a lot has been written concerning the dramatic adjustments that experience to be made to the accounting and fiscal approach of a transition economic climate. This ebook used to be written to assist fill that hole.
Accounting and fiscal method Reform in jap Europe and Asia is the second one in a chain to check accounting and monetary process reform in transition economies. the 1st publication used Russia as a case research. the current quantity within the sequence examines a few extra points of the reform in Russia and likewise seems on the accounting and monetary approach reform efforts which are being made in Ukraine, Bosnia & Herzegovina, Armenia and 5 critical Asian republics.
The sequence specializes in accounting reform, together with the adoption and implementation of foreign monetary Reporting criteria; accounting schooling in either the colleges and the personal zone; accounting certification; company governance; and taxation and public finance.
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Additional resources for Accounting and Financial Systems Reform in Eastern Europe and Asia
Of the 34 Russian companies that are leaders in the Russian market and that have effective ADR programs, 8 produce US GAAP statements and 9 use IFRS format. Thus, 50 percent of the top companies produce two sets of financial statements. APPROACHES TO ACCOUNTING REFORM The process of reforming the accounting system has been going on for a long time. Different aspects of approaching the conversion to, or harmonization with IFRS are at the center of attention for state authorities at 36 Accounting and Financial System Reform in Eastern Europe and Asia different levels, representatives of the accounting profession and educators.
Rozhnova, 0. 2000. html (Rus). Shama, A. and McMahan, G. 1990. Perestroika and Soviet Accounting: From a Planned to a Market Economy, The InternationalJournal ofAccounting 25: 155-169. 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.
2004a). Small business has no plans to convert to IFRS, according to A. Sharonov, Vice Minister of MEDT (Anon. 2004b). In March 2004 the MEDT introduced its official proposal to switch to IFRS to the Finance Ministry. The revised 38 Accounting and Financial System Reform in Eastern Europe and Asia version agreed to by the ministries was to go to the government by 1 April 2004 (Anon. 2004). The Finance Ministry is concerned that converting to IFRS might result in a Russian Enron (Anon. 2003b). The situation in 2003 was thus repeated even to the exact date - 1 April - the date in 2003 that was the deadline for sending the version agreed to by the two ministries to the government.
Accounting and Financial Systems Reform in Eastern Europe and Asia by Robert W. McGee, Galina G. Preobragenskaya (auth.)