Establishment Of The International Accounting Standards In Central-Eastern European And Other Developing Countries
This article investigates the developments in the process of introduction of the International Accounting Standards (IAS) mainly in the countries of central-eastern Europe. These countries are now going through a stage of developing basic infrastructure in most of the areas of economic activity and especially in the financial markets. In particular, this article presents the business environment of developing countries and highlights problems arising in the entire financial sector of these countries from establishment of the IAS. Its most important finding is that factors like fluidity of domestic accounting standards, lack of appropriate training of accountants and employees, as well as lack of trust in the economic-political system of the country play a negative role to the IAS introduction process.
When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:vi:y:2003:i:3-4:p:131-142. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Giorgos Zachopoulos)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.