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

By Robert W. McGee, Galina G. Preobragenskaya

This ebook appeals to a large section of the tutorial industry. it is going to attract accounting and finance professors and scholars as the major topic of the booklet bargains with accounting and fiscal approach 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 attract students within the box of Russian and East ecu experiences and Asian reports as the publication is set numerous East eu and Asian nations. coverage analysts and experts who take care of accounting, finance, transition economics or japanese Europe or Asia also will locate this e-book to be a beneficial reference and resource of present information.
Much of the data integrated during this booklet used to be amassed from dozens of interviews carried out with accountants, executives, educators and company governance experts in numerous towns. themes comprise difficulties of enforcing overseas monetary Reporting criteria, contemporary advancements in company governance, taxation and public finance, accounting schooling and accounting and finance certification.

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Example text

Administrative Aspects. The process of introducing IFRS into Russian practice is not helped by the fact that several different departments and ministries are involved in the process. Also, there is little coordination in their actions. The Finance Ministry, the MEDT and the Central Bank are all involved, as are the people who regulate the securities markets. Representatives from the accounting profession, however, are not involved in the process, which results in skewing the results, perhaps in the wrong direction.

In addition to the above-mentioned tendencies to violate the rules set by PBU, it is necessary to mention one more thing based on the personal Accounting Reform in Russia 35 experience of the authors. Quite frequently actual financial reporting does not meet the disclosure requirements provided by PBU. Footnotes might include information that is not supposed to be disclosed. Often the information that is disclosed is useless information. As the same time, the IFRS disclosure requirements might be disregarded.

The process of introducing IFRS into Russian practice is not helped by the fact that several different departments and ministries are involved in the process. Also, there is little coordination in their actions. The Finance Ministry, the MEDT and the Central Bank are all involved, as are the people who regulate the securities markets. Representatives from the accounting profession, however, are not involved in the process, which results in skewing the results, perhaps in the wrong direction. The Level of Economic Development.

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