Development of Accounting and Implementation of International Financial Reporting Standards in Estonia

Alver, Jaan; Alver, Lehte

doi:10.1007/978-0-387-25708-2_6

Cited by 4 publications

(4 citation statements)

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“…The 1995 EAA largely conformed to the International Accounting Standards (IAS/IFRS) and the EU accounting directives of that time (Teataja, ). The chair of the EASB explained the reasons for adopting the IAS/IFRS: “The easiest and the most sensible way was not to develop our own system, but just to take over what was there already.” Moreover, Estonia was the first country in Europe to align its national accounting standards with the international IAS/IFRS by law (Alver & Alver, ; Haldma, ).…”

Section: Case Analysismentioning

confidence: 99%

The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia

Argento

Peda

Grossi

2018

Public Admin & Development

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Summary In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smooth—yet gradual—adoption of International Public Sector Accounting Standards‐compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.

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Section: Case Analysismentioning

confidence: 99%

The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia

Argento

Peda

Grossi

2018

Public Admin & Development

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“…The declared purpose of the Regulation was to bring about the organization of accounting in the conditions of a market economy. Real accounting continued to be perceived as properly subject to centralized prescription and its primary purpose the meeting of the needs of the central authorities of Estonia (Statistics Bureau, Tax Department) and not, as hitherto, those of the USSR (Alver J., Alver L., 2008 In 1991, the Estonian Accounting Board took the responsibility for the development of accounting in Estonia. The main tasks of the Board were declared to issue mandatory accounting guidelines and make recommendations concerning the methods which were to come into force.…”

Section: Evolution Of Accounting Regulation In the Republic Of Estoniamentioning

confidence: 99%

“…Since January 1, 1993 there is no standard chart of accounts in Estonia. Every company can introduce its own chart of accounts (Alver J., Alver L., 2008). Although, legally, the measure was a regulation and not statute (i.e.…”

Section: Evolution Of Accounting Regulation In the Republic Of Estoniamentioning

confidence: 99%

Evaluation of accounting regulation evolution in selected countries

Subačienė¹,

Alver²,

Bruna³

et al. 2018

JESI

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Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's. Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy. Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future. Importance of accounting information usage highlights the need of appropriate formation of such information. And accounting regulation plays the main role in the process of formation and presentation of accounting information as it determines requirements for accounting methodology, information performed in the single set of financial statements or consolidated financial statements. The purpose of the research is to evaluate evolution of accounting regulation for the period 1990 -2017 and distinguish accounting regulation evolution phases and factors, which influenced development of the phases. Six countries, which are members of the European Unionthe Republic of Croatia, the Czech Republic, the Republic of

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“…There have been no direct experimental measurements of initial spatial anisotropy until now. The Monte Carlo Glauber model [19,20] is used to calculate the spatial anisotropy parameter. The nucleon distribution in nucleus is sampled according to the Wood-saxon distribution [19].…”

Section: Spatial Anisotropy Calculationmentioning

confidence: 99%

Spatial anisotropy: a method to study anisotropic flow in heavy ion collisions

Cui¹,

Lu²,

Wang³

et al. 2011

Chinese Phys. C

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We introduce a method to study anisotropic flow parameter vn as a collective probe to Quark Gluon Plasma in relativistic heavy ion collisions. The emphasis is put on the use of the Fourier expansion of initial spatial azimuthal distributions of participant nucleons in the overlapped region. The coefficients ∊n of Fourier expansion are called the spatial anisotropy parameter for the n-th harmonic. We propose that collective dynamics can be studied by vn/∊n. In this paper, we will discuss in particular the second (n = 2) and the fourth (n = 4) harmonics.

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Development of Accounting and Implementation of International Financial Reporting Standards in Estonia

Cited by 4 publications

References 0 publications

The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia

The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia

Evaluation of accounting regulation evolution in selected countries

Spatial anisotropy: a method to study anisotropic flow in heavy ion collisions

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