Accounting and Financial System Reform in Eastern Europe and AsiaMuch 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. |
Contents
1 | |
7 | |
Accounting Reform in Armenia | 74 |
Private Sector Accounting Education in Russia | 95 |
Accounting Education in Ukraine | 175 |
Accounting Education in Bosnia Herzegovina | 197 |
Accounting Certification in Central Asia and the Former | 213 |
10 | 247 |
A Comparative Study of Taxation in Russia and Other | 276 |
11 | 285 |
A Survey of Romanian | 299 |
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Common terms and phrases
ACCA ACCA exams accounting certification accounting courses accounting education accounting reform Accounting Reform Project accounting system adopted Analysis approved by MF Armenia ASRA assets Bosnia Business CAP and CIPA CAP exams capital certification exams Chart of Accounts CIPA exams Corporate Governance cost countries developed Disciplines disclosure Economic enterprises Ethics & Public Ethics of Tax evasion is ethical Financial Accounting financial statements former Soviet republics Galina G IFRS implementation included income independent directors International Accounting Standards investment Journal of Accounting Kiev Management Accounting market economy McGee Moscow Odessa OECD offered pass rates percent practice Preobragenskaya private sector private universities problem professors Public Policy Robert Robert W Russian accounting Russian companies Russian Federation Russian language Russian rules Saint Petersburg Science seminars shareholders Table tax evasion tax system Taxation Total transition economies translated Ukraine Ukrainian accountants USAID