Accounting in central and eastern Europe:
Countries in Central and Eastern Europe (CEE), most of them former components of the communist bloc, have suffered diverse influences over time. Historically, the advent of communism in the 1950s has stopped the economic and political development of these countries. Its fall during the late 1980s an...
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Other Authors: | , |
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Format: | eBook |
Language: | English |
Published: |
Bingley, U.K.
Emerald
2013
|
Series: | Research in accounting in emerging economies
v. 13 |
Links: | https://doi.org/10.1108/S1479-3563(2013)13 |
Summary: | Countries in Central and Eastern Europe (CEE), most of them former components of the communist bloc, have suffered diverse influences over time. Historically, the advent of communism in the 1950s has stopped the economic and political development of these countries. Its fall during the late 1980s and early 1990s triggered severe changes in the economic and social environment, with profound consequences on the countries accounting and business models. The accounting regulatory process of these countries has mostly been a public one, although some countries also involved private sector and professional bodies. With economic and political reforms these countries are now reforming their accounting systems with for example the adoption of International Accounting Standards/International Financial Reporting Standards (IFRS). Additionally, the CEE countries political will to join the European Union compelled the regulators to ensure a high level of harmonization with the European Directives. This volume present theoretical and empirical papers that will further our understanding of accounting issues in CEE countries. |
Item Description: | Includes index. |
Physical Description: | 1 Online-Ressource (xvi, 326 Seiten) |
ISBN: | 9781781909393 (electronic bk.) : |
ISSN: | 1479-3563 |
Staff View
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spelling | Accounting in central and eastern Europe edited by Catalin Nicolae Albu, Razvan V. Mustata Bingley, U.K. Emerald 2013 1 Online-Ressource (xvi, 326 Seiten) txt c cr Research in accounting in emerging economies 1479-3563 v. 13 Includes index. Countries in Central and Eastern Europe (CEE), most of them former components of the communist bloc, have suffered diverse influences over time. Historically, the advent of communism in the 1950s has stopped the economic and political development of these countries. Its fall during the late 1980s and early 1990s triggered severe changes in the economic and social environment, with profound consequences on the countries accounting and business models. The accounting regulatory process of these countries has mostly been a public one, although some countries also involved private sector and professional bodies. With economic and political reforms these countries are now reforming their accounting systems with for example the adoption of International Accounting Standards/International Financial Reporting Standards (IFRS). Additionally, the CEE countries political will to join the European Union compelled the regulators to ensure a high level of harmonization with the European Directives. This volume present theoretical and empirical papers that will further our understanding of accounting issues in CEE countries. Albu, Catalin Nicolae Mustata, Razvan V. Erscheint auch als Druck-Ausgabe 9781781909386 |
spellingShingle | Accounting in central and eastern Europe |
title | Accounting in central and eastern Europe |
title_auth | Accounting in central and eastern Europe |
title_exact_search | Accounting in central and eastern Europe |
title_full | Accounting in central and eastern Europe edited by Catalin Nicolae Albu, Razvan V. Mustata |
title_fullStr | Accounting in central and eastern Europe edited by Catalin Nicolae Albu, Razvan V. Mustata |
title_full_unstemmed | Accounting in central and eastern Europe edited by Catalin Nicolae Albu, Razvan V. Mustata |
title_short | Accounting in central and eastern Europe |
title_sort | accounting in central and eastern europe |
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