haku: @indexterm Development economics / yhteensä: 160
viite: 9 / 160
| Tekijä: | Daniel, P. Suranova, Z. Beelde, I. de |
| Otsikko: | The development of accounting in Slovakia |
| Lehti: | European Accounting Review
2001 : VOL. 10:2, p. 343-360 |
| Asiasana: | ACCOUNTING DEVELOPMENT DEVELOPMENT ECONOMICS SLOVAK REPUBLIC |
| Kieli: | eng |
| Tiivistelmä: | Like many countries in Eastern Europe, Slovakia is currently facing social and economic changes that are leading the country towards a market economy. This paper focuses on the development and role of accounting and auditing. After 1953, both the planning system and the accounting system were oriented towards the Soviet model. After the political changes of 1989, the accounting system was adapted to meet the economic changes in the country. The innovations were strongly influenced by continental European accounting models. Since the revolution of 1989, there have also been developments with respect to the profession, with the establishment of the Slovak Union of Accountants and the Slovak Chamber of Auditors. |
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