THE INTERNATIONALIZATION OF THE ESTONIAN ACCOUNTING SYSTEM
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 documen...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2010-01-01
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| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/anale/economie/pdf/20100233.pdf |
| _version_ | 1818507185592729600 |
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| author | JUTA TIKK |
| author_facet | JUTA TIKK |
| author_sort | JUTA TIKK |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-10T22:15:04Z |
| format | Article |
| id | doaj.art-e72686f2bfe446d58473b7e108043158 |
| institution | Directory Open Access Journal |
| issn | 1582-5949 |
| language | English |
| last_indexed | 2024-12-10T22:15:04Z |
| publishDate | 2010-01-01 |
| publisher | University of Petrosani |
| record_format | Article |
| series | Annals of the University of Petrosani: Economics |
| spelling | doaj.art-e72686f2bfe446d58473b7e1080431582022-12-22T01:31:30ZengUniversity of PetrosaniAnnals of the University of Petrosani: Economics1582-59492010-01-01X2341352THE INTERNATIONALIZATION OF THE ESTONIAN ACCOUNTING SYSTEMJUTA TIKKThe 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.http://www.upet.ro/anale/economie/pdf/20100233.pdfaccounting legislationinternationalizationaccounting problems |
| spellingShingle | JUTA TIKK THE INTERNATIONALIZATION OF THE ESTONIAN ACCOUNTING SYSTEM Annals of the University of Petrosani: Economics accounting legislation internationalization accounting problems |
| title | THE INTERNATIONALIZATION OF THE ESTONIAN ACCOUNTING SYSTEM |
| title_full | THE INTERNATIONALIZATION OF THE ESTONIAN ACCOUNTING SYSTEM |
| title_fullStr | THE INTERNATIONALIZATION OF THE ESTONIAN ACCOUNTING SYSTEM |
| title_full_unstemmed | THE INTERNATIONALIZATION OF THE ESTONIAN ACCOUNTING SYSTEM |
| title_short | THE INTERNATIONALIZATION OF THE ESTONIAN ACCOUNTING SYSTEM |
| title_sort | internationalization of the estonian accounting system |
| topic | accounting legislation internationalization accounting problems |
| url | http://www.upet.ro/anale/economie/pdf/20100233.pdf |
| work_keys_str_mv | AT jutatikk theinternationalizationoftheestonianaccountingsystem AT jutatikk internationalizationoftheestonianaccountingsystem |