Download or read book The Evolution of International Accounting Standards in Transitional and Developing Economies written by V.K. Zimmerman and published by JAI Press. This book was released on 1998-08-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains papers presented at the 1996 Center for International Education and Research in Accounting Conference. The theme of transitional and developing economies struggling with the introduction and implementation of international accounting standards is evident throughout the papers. While current events often seem to outstrip our ability to keep up, these papers provide insights into current events in the adoption and application of the international accounting standards.
Download or read book Accounting Reform in Transition and Developing Economies written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2008-11-16 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.
Download or read book Accounting and Financial System Reform in a Transition Economy A Case Study of Russia written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2006-06-18 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia was written to help fill that gap.
Download or read book International Accounting Standards and the Developing Countries written by M. H. B. Perera and published by . This book was released on 1985* with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting on Its Session Held at the Palais Des Nations Geneva from to written by United Nations Conference on Trade and Development. Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting and published by . This book was released on 2002 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Enhancing Financial Disclosure Standards in Transitional Economies II written by Radhakrishna Narasimham and published by Asian Development Bank. This book was released on 2010-10-01 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public and private investors want timely, accurate financial information about institutions before investing. This requires adherence to internationally accepted financial disclosure standards. However, implementing these standards is a particular challenge for economies in transition from the Soviet-era central planning approach toward a market economy. The Asian Development Bank provided a technical assistance grant (TA 6505- REG) to build capacity to enhance financial disclosure standards in Armenia, Azerbaijan, and Georgia. The book is a compendium of the project's findings, activities, results, and recommendations. It discusses the rationale for the adoption of International Financial Reporting Standards and the enforcement of International Standards on Auditing by legal entities, and explores their use by small and medium-sized enterprises in the three countries. The book is a valuable guide to accountants, auditors, financial institutions, regulators, investors, governments, researchers, and others interested in financial disclosure practices and progress of these transitional nations.
Download or read book The Standardization of Law and Its Effect on Developing Economies written by Katharina Pistor and published by . This book was released on 2000 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: A widely used tool in law and development programmes is the supply of well-designed laws from the outside. This method of law development has now been embraced by international organizations as a way to improve the legal framework for global markets. The International Monetary Fund (IMF) has endorsed attempts by various organizations to develop legal standards with special emphasis on corporate and financial institution laws. The common idea behind these attempts is that the supplied laws once incorporated into domestic legal systems will improve the existing legal framework, and thus further economic development. This paper takes issue with this concept of law development. It argues that for developing effective legal systems, the contents of the supplied laws is of only secondary importance to the process of law development and the compatibility of the new laws with pre-existing conditions, including existing legislation and legal institutions. Three factors account for this: (i) only a few rules are freestanding, i.e. can be fully understood and enforced without reference to other legal terms and concepts; (ii) law is a cognitive institution, and the application and enforcement of rules is determined by the perception of new rules by users and enforcers in the receiving country; and (iii) effective law enforcement is a function of the extent of voluntary compliance and available resources in a given country. A closer analysis of the rules whose standardization is currently proposed for building an international financial architecture shows that the implementation of these standards and their effectuation will require more efforts by the law receiving countries than underwriting them, if the goals of standardizing the law are to be achieved. The paper discusses the implications for countries wishing to attract foreign investments by adopting the new standards, and makes some proposals for creating more effective legal systems in the area of financial law.
Download or read book International Accounting and Economic Development written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 2002-03-30 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the relationship between accounting development and economic development, the interaction of their associated indicators, and the roles they play in them.
Download or read book Harmonization of Accounting Standards written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre. This book was released on 1986 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...
Download or read book Report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting on Its Eighteenth Session Held at the Palais Des Nations Geneva from 10 to 12 September 2001 written by United Nations Conference on Trade and Development. Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting and published by . This book was released on 2001 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting in China in Transition 1949 2000 written by Allen Huang and published by World Scientific. This book was released on 2001 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: The history of the People's Republic of China can be classified into two periods: Mao's China and Deng's China. Each period contains a number of phases; each phase is characterised by political or economic events. This book gives an outline of these events and the associated accounting changes.
Download or read book An Empirical Analysis of International Accounting Standards Equity Markets and Economic Growth in Developing Countries written by Robert K. Larson and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Accounting Standards Committee receives widespread support for its efforts to quot;harmonizequot; international accounting. International Accounting Standards (IASs) are, however, controversial, particularly in the context of developing countries. The authors report the results of an exploratory study empirically examining the relationships between the adoption of IASs, equity market development, and economic growth in developing countries with equity markets. They analyzed 27 developing countries by means of a cross-national sociological research design and partial least squares. The results indicate no major effect on developing countries' equity market development or economic growth due to adoption of LASs. Questions for future research are proposed.
Download or read book Financial Reporting and Global Capital Markets written by Kees Camfferman and published by Oxford University Press on Demand. This book was released on 2007-03-08 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher description
Download or read book The Development of International Accounting Standards written by DeeAnn L. Thompson and published by . This book was released on 1976 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Reform in Central and Eastern Europe written by Centre for Co-operation with European Economies in Transition and published by Organisation for Economic Co-operation andDevelopment. This book was released on 1991 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global History of Accounting Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2011-10-08 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the evolution of accounting, financial reporting and related institutions for major economies in the world in a comparable way. This title considers six nations from Asia and Oceania, including Australia, China, India, Indonesia, Japan, and the Republic of Korea.
Download or read book Accounting and Financial System Reform in Eastern Europe and Asia written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2005-11-15 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. This book 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.
