Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310552 
Year of Publication: 
2014
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 13 [Issue:] 2 [Year:] 2014 [Pages:] 182-197
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
The purpose of this paper is to introduce and reflect on the International Financial Reporting Standards (IFRS) application in Central and South-Eastern European (CSEE) countries, by providing an overview of IFRS research conducted in this geographical area, put in the context of the countries included. This special issue thus comprises the IFRS experience of eight countries: the Czech Republic, Estonia, Moldova, Poland, Romania, Slovenia, Turkey and Ukraine. Accounting research in these countries is in an incipient phase, and there is generally little information available in the international literature about accounting reforms and the manner in which international standards are applied, with a few exceptions.
Subjects: 
IFRS
developing countries
Central and South-Eastern Europe
literature review
JEL: 
M41
Creative Commons License: 
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Document Type: 
Article

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