Accounting in transition: the implications of political and economic reform in Central Europe
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Routledge
1996
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 166 S. graph. Darst. |
| ISBN: | 0415083494 |
Internformat
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| 245 | 1 | 0 | |a Accounting in transition |b the implications of political and economic reform in Central Europe |c ed. by Neil Garrod .. |
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Datensatz im Suchindex
| _version_ | 1804125124920606720 |
|---|---|
| adam_text | Contents
List of figures vii
List of tables ix
List of contributors xi
Preface xiii
1 The accounting implications of political and economic reform in central Europe 1
Neil Garrod and Stuart McLeay
2 Accounting in socialist countries: the beginnings of reform 12
Alicja Jaruga
3 Emerging capital markets, securities regulation and accounting:
a systems perspective 28
Renata Sochacka and Jean Louis Malo
4 The reconstruction of national accounting rules in Lithuania 43
Jonas Mackevicius, Juozas Aliukonis and Derek Bailey
5 The impact of accounting regulation on financial reporting in Poland 61
Danuta Krzywda, Derek Bailey and Marek Schroeder
6 The emerging institutional framework of accounting in the Czech and
Slovak Republics 93
Ivan Zelenka, William Seal and Pat Sucher
7 Accounting and economic transformation in Hungary 116
Maria Borda and Stuart McLeay
8 The adaptation of international accounting rules: lessons from Slovenia 141
Ivan Turk and Neil Garrod
Index 163
Figures
2.1 Poland: uniform accounting and national statistics 16
2.2 Poland: the basic structure of two cycle accounting 17
Poland: the scope of accounting and its adaptation for purposes of
2.3 management and accountability 19
2.4 Poland: a parallel system of accounting education 22
3.1 Poland: the regulatory framework of public trading in securities 36
5.1 Poland: the reporting obligations of an SA under the 1934 Kodeks
Handlowy 70
6.1 Czech Republic: the privatization path of a large scale enterprise founded
by a federal administration authority 97
6.2 Czech Republic: the institutional framework of accounting 105
8.1 Slovenia: the distribution of foreign trade, 1992 143
8.2 Slovenia: the composition of exports and imports, 1992 143
8.3 Slovenia: main trading partners, 1992 144
Tables
1.1 Key statistics 2
2.1 Curriculum guidelines for higher education in Poland 23
3.1 Recent financial developments in Poland 35
4.1 Lithuania: recent Acts relating to business and finance 46
4.2 Lithuania: distribution of accountants by industry 53
5.1 British and German accounting models 62
5.2 The Soviet influenced accounting model 66
5.3 Poland: minimum number of shareholders and capital 70
5.4 Publication in the Monitor Polski: balance sheet format 80
5.5a Publication in the Monitor Polski: profit and loss account (format 1) 81
5.5b Publication in the Monitor Polski: profit and loss account (format 2) 82
5.6 Poland: contents of 1991 annual reports 83
5.7 Okocim: accounting for privatization 85
7.1 Hungary: relationship between profitability and firm size 119
7.2 Hungary: growth in the number of public limited companies and limited
companies 121
7.3 Hungary: capital market transactions 124
7.4 Valuation principles compared: Hungary and IAS 130
8.1 Slovene Law on Privatization 1993 149
8.2 Balance sheet: minimum disclosure in Slovenia 151
8.3 Profit and loss account: minimum disclosure in Slovenia 151
8.4 Slovene Accounting Standards 155
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| id | DE-604.BV010648082 |
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| indexdate | 2024-07-09T17:56:35Z |
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| isbn | 0415083494 |
| language | English |
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| physical | 166 S. graph. Darst. |
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| spelling | Accounting in transition the implications of political and economic reform in Central Europe ed. by Neil Garrod .. 1. publ. London [u.a.] Routledge 1996 166 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Comptabilité - Normes - Europe centrale ram Comptabilité comparée ram Economische hervormingen gtt Entreprises multinationales - Comptabilité - Normes ram Standaardisatie gtt Multinationales Unternehmen Politik Wirtschaftspolitik Accounting Standards Europe, Central International business enterprises Accounting Standards Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Bilanzrecht (DE-588)4112755-9 gnd rswk-swf Europe centrale - Politique et gouvernement - 1989- ram Europe centrale - Économie politique ram Europe, Central Economic policy Europe, Central Politics and government 1989- Osteuropa (DE-588)4075739-0 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Bilanzrecht (DE-588)4112755-9 s Osteuropa (DE-588)4075739-0 g DE-604 Rechnungswesen (DE-588)4048732-5 s Garrod, Neil Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007105744&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Accounting in transition the implications of political and economic reform in Central Europe Accountancy gtt Comptabilité - Normes - Europe centrale ram Comptabilité comparée ram Economische hervormingen gtt Entreprises multinationales - Comptabilité - Normes ram Standaardisatie gtt Multinationales Unternehmen Politik Wirtschaftspolitik Accounting Standards Europe, Central International business enterprises Accounting Standards Rechnungswesen (DE-588)4048732-5 gnd Bilanzrecht (DE-588)4112755-9 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4112755-9 (DE-588)4075739-0 (DE-588)4143413-4 |
| title | Accounting in transition the implications of political and economic reform in Central Europe |
| title_auth | Accounting in transition the implications of political and economic reform in Central Europe |
| title_exact_search | Accounting in transition the implications of political and economic reform in Central Europe |
| title_full | Accounting in transition the implications of political and economic reform in Central Europe ed. by Neil Garrod .. |
| title_fullStr | Accounting in transition the implications of political and economic reform in Central Europe ed. by Neil Garrod .. |
| title_full_unstemmed | Accounting in transition the implications of political and economic reform in Central Europe ed. by Neil Garrod .. |
| title_short | Accounting in transition |
| title_sort | accounting in transition the implications of political and economic reform in central europe |
| title_sub | the implications of political and economic reform in Central Europe |
| topic | Accountancy gtt Comptabilité - Normes - Europe centrale ram Comptabilité comparée ram Economische hervormingen gtt Entreprises multinationales - Comptabilité - Normes ram Standaardisatie gtt Multinationales Unternehmen Politik Wirtschaftspolitik Accounting Standards Europe, Central International business enterprises Accounting Standards Rechnungswesen (DE-588)4048732-5 gnd Bilanzrecht (DE-588)4112755-9 gnd |
| topic_facet | Accountancy Comptabilité - Normes - Europe centrale Comptabilité comparée Economische hervormingen Entreprises multinationales - Comptabilité - Normes Standaardisatie Multinationales Unternehmen Politik Wirtschaftspolitik Accounting Standards Europe, Central International business enterprises Accounting Standards Rechnungswesen Bilanzrecht Europe centrale - Politique et gouvernement - 1989- Europe centrale - Économie politique Europe, Central Economic policy Europe, Central Politics and government 1989- Osteuropa Aufsatzsammlung |
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