The Evolution of International Accounting Standards in Transitional and Developing Economies

This volume contains papers presented at the 1996 Center for International Education and Research in Accounting Conference. The theme of transitional and developing economies struggling with the introduction and implementation of international accounting standards is evident throughout the papers. While current events often seem to outstrip our ability to keep up, these papers provide insights into current events in the adoption and application of the international accounting standards.

The Development of International Accounting Standards in Transitional and Developing Economies. The application of international accounting standards in transitional societies and developing countries (R.J. Points, R. Cunningham). Research note: developing countries' involvement in the IASC's standard-setting process (R.K. Larson, S. York Kenny). The impact of socioeconomic and political environment on accounting system preferences in developing economies (N.A. Hassan). Client financial reporting challenges to bankers at the EBRD (W.H. Sholem). International Accounting Standards and the Problems of Privatization in Transitional Economies. Privatization: issues and problems (M.F. Massoud). Accounting and privatization: some problems and challenges in Poland's transitional economy (M. Berry). The financial management aspect of privatization: an assessment of international experiences (A.J.H. Enthoven). A Look at International Accounting Standards and the Problems of Privatization in Transitional Economies. Russia in search of accounting principles (J. le Vourc'h). Problems and recent progress in accounting reform in Russia (V. Krivogorsky, J.W. Eichenseher). The effects of applying the international accounting and auditing standards to the accounting profession in Jordan (Ziad K. Al-Rai, N. Dahmash). The development of accounting standards in the Kingdom of Saudi Arabia: an international accounting standards perspective (Mohamed Ali Mirghani). Recent changes in the accounting profession and financial reporting in Turkey (N.I. Bursal). Accounting standard-setting: a comparison of India and the United States (B. Banerjee et al.).