Robert W. McGee's Accounting and Financial System Reform in a Transition PDF

By Robert W. McGee

ISBN-10: 0387238476

ISBN-13: 9780387238470

A lot has been written in regards to the fiscal and political difficulties of nations which are within the technique of altering from centrally deliberate structures to marketplace platforms. so much stories have enthusiastic about the industrial, 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 alterations that experience to be made to the accounting and monetary process of a transition economic system. Accounting and monetary process Reform in a Transition economic climate: A Case examine of Russia used to be written to assist fill that hole.

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Extra info for Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia

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42. Bychkova, Svetlana. 1996. The Development and Status of Auditing in Russia. The European Accounting Review 5:1, 77-90. Bychkova, Svetlana and Natalya Lebedeva. 2001. Comparing the Russian Auditing Regulations against Western Standards. Accounting Report (ICAR) (January/February): 24-28. ru] Chazan, Guy and Jeanne Whalen. 2002. Russia to Probe Pricewaterhouse’s Audits of Gazprom. Wall Street Journal, February 20, p. A16. Cheney, Glenn Alan. 1990. Western Accounting Arrives in Eastern Europe.

Russia has adopted some auditing rules that are not included in ISA and the focus of audits in many companies is tax compliance or minimization rather than attestation. Lack of full compliance with ISA makes it more difficult to attract investment capital, since foreign investors do not place much confidence in financial statements that do not comply with International Accounting Standards and that were not audited using ISA. INTRODUCTION Audit reform is one of the Russian government’s key priorities.

Mises, Ludwig von. 1920. Die Wirtschaftsrechnung im Sozialistischen Gemeinwesen [Economic Calculation in the Socialist Commonwealth]. Archiv fur Sozialwissenschaft und Sozialpolitik 47, 86-121. Motyka, Wolodymyr. 1990. The Impact of Western Europe on Accounting Development in Tsarist Russia Prior to 1800. Abacus 26(1), 36-62. OECD. 2002. White Paper on Corporate Governance in Russia. April 23. Paris: OECD. pdf. Polanyi, Karl. 1923. Sozialistiche Rechnungslegung [Socialistic Accounting], Archiv fur Sozialwissenschaft und Sozialpolitik 49, 377-420.

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Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia by Robert W. McGee


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