This paper explores the perceived role of accounting in Russia, a country transitioning from a post-socialist to a market economy. A survey was conducted to examine the public views on (1) the main functions of accounting, (2) the primary role of users of financial statements, (3) the level of...

Russia is in the process of converting its accounting system from the old Soviet model to one that resembles the systems found in developed market economies. The country is adopting international financial reporting standards but with a Russian flavor. To make the transition successful it is...

Antidumping laws have been on the books for many years, but it has only been in the last few decades that they have taken on such a degree of importance. As World Trade Organization rules reduce the importance of tariffs and quotas, antidumping laws are rising to take their place as a major tool...