Read e-book online Accounting and Financial System Reform in Eastern Europe and PDF

By Robert W. McGee, Galina G. Preobragenskaya

ISBN-10: 0387257098

ISBN-13: 9780387257099

This e-book appeals to a large phase of the educational marketplace. it's going to attract accounting and finance professors and scholars as the major subject matter of the publication offers with accounting and fiscal process reform. it is going to attract economists within the subfields of transition economics and improvement economics since it addresses present matters of their box. it's going to additionally entice students within the box of Russian and East ecu reports and Asian reports as the e-book is ready a number of East eu and Asian nations. coverage analysts and specialists who care for accounting, finance, transition economics or jap Europe or Asia also will locate this publication to be a worthwhile reference and resource of present information.
Much of the data incorporated during this ebook was once accumulated from dozens of interviews carried out with accountants, executives, educators and company governance experts in numerous towns. themes contain difficulties of enforcing foreign monetary Reporting criteria, fresh advancements in company governance, taxation and public finance, accounting schooling and accounting and finance certification.

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Sample text

THE PRACTICAL FUNCTIONING OF THE ACCOUNTING SYSTEM IN RUSSIA The level of development of accounting regulation is heavily influenced by the society in which it operates. But societal influences are by no means the only influences. If one were to discuss the degree of Russian financial statement compliance with IFRS, it is necessary to consider at least two factors - the correspondence of the rules and the observance of those rules. The observance of the rules that are on the books is not perfect in Russia.

However, it is difficult to calculate the amount of the deferred tax and many companies simply don't do it. The lack of educated people is slowing down the accounting reform process. There is a lack of educated young people and many of the older generation are not sufficiently familiar with IFRS, or even with national standards. Five years after the start of accounting reform nothing has changed. Accounting graduates still do not know national standards, according to one journalist. Only a few hours of lectures are devoted to IFRS at the universities.

Members of Parliament often have business interests and those interests are usually placed ahead of those of the country. The conversion to IFRS is an ongoing process. National Ukrainian standards include some topics that are not addressed in IFRS and IFRS addresses some topics that Ukrainian national standards do not address. However, most Ukrainian accountants do not follow the national financial reporting rules. They follow the tax rules instead. Many Ukrainian accountants do not see a need for financial statements.

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Accounting and Financial System Reform in Eastern Europe and Asia by Robert W. McGee, Galina G. Preobragenskaya


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Read e-book online Accounting and Financial System Reform in Eastern Europe and PDF
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