000			03528nam a22004695i 4500
001			978-0-387-23887-6
003			DE-He213
005			20250710083930.0
007			cr nn 008mamaa
008			100301s2005 xxu| s |||| 0|eng d
020			_a9780387238876 _a99780387238876
024	7		_a10.1007/b103316 _2doi
082	0	4	_a657 _223
100	1		_aMcGee, Robert W. _eauthor.
245	1	0	_aAccounting and Financial System Reform in a Transition Economy: A Case Study of Russia _h[recurso electrónico] / _cby Robert W. McGee, Galina G. Preobragenskaya.
264		1	_aBoston, MA : _bSpringer US, _c2005.
300			_aVII, 182 p. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_arecurso en línea _bcr _2rdacarrier
347			_atext file _bPDF _2rda
505	0		_aProblems of Implementing International Financial Reporting Standards in a Transition Economiy: A Case Study of Russia -- The Current State of Auditing in Russia -- Recent Developments in Corporate Governance -- Problems of Foreign Direct Investment in Russia -- Taxation and Public Finance in Russia -- Accounting Education in Russia -- Accounting and Finance Certification -- Concluding Comments.
520			_aMuch has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. Using Russia as a case study the authors examined all the major aspects of accounting reform, starting with problems of implementation. They also examined the current state of auditing in Russia. Other studies looked at the changes in accounting education that are sweeping through Russian universities and the private sector and how international accounting certification is being used to meet the demand for credible accounting practitioners. They also devote chapters to corporate governance issues, the Russian tax system and the problems Russian enterprises face when they try to attract foreign direct investment. "Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia" is the first in a series on accounting and financial system reform in transition and developing economies. Other volumes will examine accounting and financial system reform in Eastern Europe and Asia and the changes to the taxation and public finance systems these countries are going through in their transition to market economies.
650		0	_aECONOMICS.
650		0	_aFINANCE.
650		0	_aAUDITING.
650		0	_aBANKS AND BANKING.
650	1	4	_aECONOMICS/MANAGEMENT SCIENCE.
650	2	4	_aACCOUNTING/AUDITING.
650	2	4	_aECONOMICS/MANAGEMENT SCIENCE, GENERAL.
650	2	4	_aECONOMIC SYSTEMS.
650	2	4	_aPUBLIC FINANCE & ECONOMICS.
650	2	4	_aFINANCE /BANKING.
700	1		_aPreobragenskaya, Galina G. _eauthor.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9780387238470
856	4	0	_uhttp://dx.doi.org/10.1007/b103316 _zVer el texto completo en las instalaciones del CICY
912			_aZDB-2-SBE
942			_2ddc _cER
999			_c56276 _d56276