In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....

Accounting education in Russia has undergone rapid changes since Russia started its transition from central planning to a market economy. Russian accountants have had to learn new terms and concepts such as transparency and full disclosure. Accountants at the large Russian enterprises and the...

The Russian Finance Ministry has declared that all banks and large Russian enterprises must prepare their financial statements based on international financial reporting standards (IFRS) as of January 1, 2004, a full year ahead of the European Union deadline for EU member countries. The problem...

The 15 former Soviet republics known as the Commonwealth of Independent States (CIS) all have their own national accounting and auditing certifications. These republics have been evolving in different directions since the break up of the Soviet Union. But they have at least one thing in common -...

This paper examines factors that affect the accounting system in Russia as it moves toward the adoption and implementation of International Financial Reporting Standards (IFRS). Current rules are examined and selected Russian Accounting Standards (RAS) are compared to IFRS, followed by a...

The Russian Finance Ministry has announced that Russia will adopt International Financial Reporting Standards (IFRS) as of January 1, 2004, one full year ahead of the European Union. This move is intended to give Russian financial statements more credibility in international capital markets. The...

Although each of the countries of the former Soviet Union (CIS), as well as the transition economies in Eastern and Central Europe all have their own national accounting and auditing certifications, their certifications lack credibility in international capital markets, not to mention at home....

The 15 former Soviet republics (CIS) all have their own national accounting and auditing certifications. They have been evolving in different directions since the break up of the Soviet Union. But they have at least one thing in common - their certifications are not held in high regard beyond...