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| Author: | Rusevski, T. Tvrtkovic, V. |
| Title: | Accounting and the Transition Process in FY Republic of Macedonia: Changes and Challenges |
| Journal: | Southeuropean review of business finance and accounting
2003 : JAN, VOL. 1:1, p. 95-106 |
| Index terms: | ACCOUNTING TRANSITION ECONOMIES MACEDONIA CHANGE |
| Language: | eng |
| Abstract: | FY Republic of Macedonia is undergoing a transition process towards a market economy and society. Changes in the political system in FY Republic of Macedonia associated by the evolution of economic systems caused the necessity of the reform of accounting model. The direction of changes is determined on the one hand by the need to create the market economy and on the other hand by intention of FY Republic of Macedonia joining the EU. Initially a summary of the main characteristics of the transition context is given. The paper concerns stages of reconstructing the Macedonian accounting model with special attention turned to the changes in the role of financial reporting and auditing, as a new phenomenon. |
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