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Books > Business & Economics > Finance & accounting > Accounting
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Accounting in Central and Eastern Europe (Hardcover, New)
Loot Price: R4,610
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Accounting in Central and Eastern Europe (Hardcover, New)
Series: Research in Accounting in Emerging Economies
Expected to ship within 12 - 17 working days
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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.
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