Alver, Lehte; Alver, Jaan; Talpas, Liis - In: Journal of accounting & management information systems … 13 (2014) 2, pp. 236-258
Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian … international financial reporting standards’ implementation issues. The authors have analyzed the history of Estonian accounting … legislation from 1990 until 2013 and have divided the integration of Estonian accounting system to the framework of IFRSs into two …
