Accounting and auditing reform in Belarus
Members of the government and professional associations in Belarus have tried to draft accountancy and audit reforms to aid the transition from a planned to a market economy. For new and newly privatized enterprises, there is the need for accounting information of the sort familiar to market economi...
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| Veröffentlicht in: | European business journal 1998-09, Vol.10 (3), p.141 |
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| description | Members of the government and professional associations in Belarus have tried to draft accountancy and audit reforms to aid the transition from a planned to a market economy. For new and newly privatized enterprises, there is the need for accounting information of the sort familiar to market economies but to a great extent previously not relevant to Belarus. But this is a gargantuan task. Individuals at the Association of Accountants, Chamber of Auditors, and Ministry of Finance approached individuals in the UK about the possibility of developing locally appropriate accounting and auditing standards which could be implemented and in which local people could be trained. The project was mounted. This paper looks at the project from 3 aspects: the problems associated with the proposed changes in accounting, the changes in audit, and the general problems associated with the project. |
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| identifier | ISSN: 0955-808X |
| ispartof | European business journal, 1998-09, Vol.10 (3), p.141 |
| issn | 0955-808X |
| language | eng |
| recordid | cdi_proquest_journals_205230290 |
| source | Business Source Complete |
| subjects | Accounting Accounting standards Auditing Auditing standards Audits Belarus Changes Deregulation Financial management GDP Gross Domestic Product Laws, regulations and rules Market economies Population Presidents Referendums Reforms Transition economies |
| title | Accounting and auditing reform in Belarus |
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