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Accounting in central and e...
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
Monografía
monografia Rebiun35588796 https://catalogo.rebiun.org/rebiun/record/Rebiun35588796 m o d cr cnu---unuuu 131220s2013 xx ob 000 0 eng d 875706810 961550340 1011358566 1055357736 1066651432 1081291490 1117797603 1170685711 1173315609 1241764214 1259097178 9781781909393 electronic bk.) 1781909393 electronic bk.) 130620285X electronic bk.) 9781306202855 electronic bk.) 9781781909386 1781909385 AU@ 000052908267 AU@ 000059221295 DEBBG BV042741392 DEBBG BV044065567 DEBSZ 421246812 DEBSZ 43158236X NZ1 15570683 AU@ 000066195237 AU@ 000066762206 AU@ 000068482023 IDEBK eng pn IDEBK EBLCP N$T CDX DKDLA TXM OCLCF DEBBG OCLCQ BEDGE DEBSZ OCLCQ AGLDB MOR PIFAG ZCU MERUC OCLCQ U3W KIJ STF VNS CGU YDXCP COO E7B VLB OCLCE VTS NRAMU ICG OCLCQ WYU TKN OCLCQ OCL OCLCQ DKC AU@ OCLCQ M8D UKAHL OCLCQ OL$ OCLCO OCL VT2 QGK OCLCQ SNK OCLCQ OCLCO OCLCQ ec----- ee----- Zsym BUS 001010 bisacsh KFC bicssc KF bicssc 657 657.0943 657.0947 22 Albu, Catalin Accounting in central and eastern Europe edited by Catalin Nicolae Albu, Razvan V. Mustata Emerald Group Publishing Limited 2013 Emerald Group Publishing Limited ©2013 1 online resource 1 online resource Text txt rdacontent computer c rdamedia online resource cr rdacarrier Research in accounting in emerging economies volume 13 Includes bibliographical references The adoption of international financial reporting standards (IFRS) and loss avoidance in Turkey / Secil Varan, Cagnur Kaytmaz Balsari -- The effect of international financial reporting standards (IFRS) adoption on the value relevance of financial reporting : a case of Russia / Tatiana A. Garanina, Polina S. Kormiltseva -- The true and fair view concept in Romania : a case study of concept transferability / Catalin Nicolae Albu, Nadia Albu, David Alexander -- Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia / Lehte Alver, Jaan Alver, Liis Talpas -- Evolution of accounting in Moldova : some reflections about the importance of historical and cultural factors / David Alexander, Olesea Ghedrovici -- Intellectual capital disclosure of Romanian listed companies / Nicoleta Maria Ienciu, Dumitru Mati -- The determinants of intellectual capital disclosure : evidence from Romania / Cristina Maria Morariu -- Intangible assets and their reporting practices : evidence from Slovenia / Mateja Jerman -- Reconsidering financial reporting from the perspective of corporate social and environmental responsibility. Romanian companies' approach / Camelia Iuliana Lungu, Chirata Caraiani, Cornelia Dascalu -- Environmental disclosure of Romanian listed entities / Ionel-Alin Ienciu -- Does professional accounting qualification matter for the provision of accounting services? / Sergeja Slapnicar, Maja Zaman Groff, Neza Stumberger -- Assessing accounting students' academic performance : a case study on Romania / Carmen Giorgiana Bonaci [and others] 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 English Accounting- Europe, Central Accounting- Europe, Eastern Accounting. Finance & accounting. BUSINESS & ECONOMICS- Accounting- Financial. Gestion d'entreprises. Accounting. Bilanzielle Bewertung Central and Eastern Europe. Finance and Accounting. Central Europe. Eastern Europe. History. Print version Accounting in Central and Eastern Europe. First edition. Bingley : Emerald Group Publishing Limited, 2013 9781781909386 1781909385 Research in accounting in emerging economies volume 13