Showing 1 - 10 of 72
Russia is in the process of converting its accounting system from the old Soviet model to one that resembles the … Russian flavor. To make the transition successful it is necessary to transform accounting education. Present practitioners … relevant accounting education literature and summarizes the results of interviews of accounting educators conducted in Russia …
Persistent link: https://www.econbiz.de/10014074892
This paper describes and summarizes the accounting education segment of the USAID Accounting Reform project in Armenia … aspects of accounting education reform. Education reform included replacing the accounting curriculum of all the major …. Accounting training was provided for other groups as well. There is also some discussion of the new certification model, which …
Persistent link: https://www.econbiz.de/10014084857
This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and … became effective in January 1, 2013. The law includes 17 Articles on a wide range of accounting and auditing topics …
Persistent link: https://www.econbiz.de/10013053309
trade. However, he worked as an accountant in his early years and some of his writings take an accounting approach. This … paper will examine the influence of accounting on his writings. Particular attention will be paid to his accounting approach … its time, and how he used accounting principles in his debate with Proudhon on the justification of interest. A …
Persistent link: https://www.econbiz.de/10013054177
We propose a novel pedagogic design to integrate teaching earnings management and accounting ethics at the … undergraduate level. Earnings management is an extensive topic related to almost every topic in collegiate accounting education …. Generally Accepted Accounting Principles (GAAP) give accountants discretion to exercise professional judgment on how to report …
Persistent link: https://www.econbiz.de/10014238749
A search of the accounting, trade and ethics literature failed to find a single article that discussed the role that … recommendations for change. The author calls for the various state and national accounting organizations to closely examine the …
Persistent link: https://www.econbiz.de/10005062615
This paper examines the timeliness of financial reporting in the Russian energy sector and compares the days delay in reporting by Russian energy companies to days delay by non-Russian companies in the petroleum refining industry. The study found that Russian companies' delay in reporting...
Persistent link: https://www.econbiz.de/10012733719
sector is able to provide is insufficient to fully educate the Russian accounting profession in time for the deadline, and …'s initiative to provide quality accounting education. Some of the information in this paper was gathered from interviews conducted …
Persistent link: https://www.econbiz.de/10012735510
This paper describes and summarizes the USAID Accounting Reform Project in Armenia. After a brief introduction that … discusses the history and culture of Armenia, the paper goes into a discussion of the major aspects of accounting reform, which … included assisting the Finance Ministry adopt and implement International Accounting Standards (IAS) and International …
Persistent link: https://www.econbiz.de/10012736035
The decline and fall of the Soviet empire has had profound effects on accounting and the accounting profession in the …
Persistent link: https://www.econbiz.de/10012736480