the internationalization of the estonian accounting system

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ID: 228856
2010
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Abstract
The purpose of the given article is to explore, describe, compare andsum up the process of internationalization of financial accounting in Estonia in the period ofmarket economy. The research methods used comprised investigating specialist literature andvalid international and local standard documents. The data received from a questionnaireabout the influence of the latest amendments in acts on the administration of financialaccounting in companies, were used. Specialists’ opinion and estimates were used in drawingconclusions. The transition from planned economy to market economy actually meant thecreation of a new accounting system. At the same time the legal reform of accounting tookplace, which called for the preparation and enforcement of legal acts. The period under study(1918-2008) embodies respectively periods with little legislation, almost no legal requirements,enormous social changes and integration the Estonian accounting system into the internationalframework.
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tikk2010annalsthe Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;JUTA TIKK
Journal jmir medical informatics
Year 2010
DOI
DOI not found
URL
http://www.upet.ro/anale/economie/pdf/20100233.pdf
Keywords
internationalization demographyeconomics as a science

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