Accounting and Financial System Reform in a Transition by Robert W. McGee

By Robert W. McGee

A lot has been written in regards to the financial and political difficulties of nations which are within the technique of altering from centrally deliberate platforms to industry platforms. such a lot reports have all for the industrial, criminal, political, and sociological difficulties those economies have needed to face in the course of the transition interval. in spite of the fact that, no longer a lot has been written concerning the dramatic adjustments that experience to be made to the accounting and monetary approach of a transition financial system. Accounting and fiscal procedure Reform in a Transition financial system: A Case learn of Russia was once written to aid fill that hole.

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

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Semenova. 1998. Accounting, Auditing and Taxation in the Russian Federation. Montvale, NJ: Institute of Management Accountants & The Center for International Accounting Development, The University of Texas at Dallas. , Jaroslav V. Sokolov and Alexander M. Petrachkov. 1992. Doing Business in Russia and the Other Former Soviet Republics: Problems of Implementing IFRS in a Transition Economy 37 Accounting and Joint Venture Issues. Montvale, NJ: Institute of Management Accountants. Ermakova, Tatiana.

These six extra rules incorporate specific features of the Russian audit system. These rules are: Description of Related Services and Their Requirements, Requirements for Internal Standards of Audit Firms, Rights and Obligations of Audit Firms and Audited Entities, Procedures for entering into Audit Engagement Contracts, Written Information on Audit Results Provided by the Auditor to the Management of Economic Entity, and Auditor’s Education. These six Russian rules either are not covered in ISA or are imbedded in various other standards.

InternationalJournal of Accounting 22(1), 61-79. ru]. Lerner, Abba P. 1935. Economic Theory and Socialist Economy. Review of Economic Studies 2, 51-61. Lippincott, Benjamin E. ). 1938. On the Economic Theory of Socialism. Minneapolis: University of Minnesota Press. McGee, Robert W. 2003a. Educating Professors in a Transition Economy: A Case Study of Bosnia & Herzegovina. Proceedings of the Twelfth World Business Congress, International Management Development Association, Vancouver, BC, Canada, June 25-29, 2003, pp.

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