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Enhancing Financial Disclosure Standards in Transitional Economies II

dc.contributor.authorRadhakrishna Narasimham
dc.date.accessioned2015-01-24T13:07:43Z
dc.date.available2015-01-24T13:07:43Z
dc.date.issued2010-10-01
dc.identifier.urihttp://hdl.handle.net/11540/143
dc.description.abstractPublic and private investors want timely, accurate financial information about institutions before investing. This requires adherence to internationally accepted financial disclosure standards. However, implementing these standards is a particular challenge for economies in transition from the Soviet-era central planning approach toward a market economy. The Asian Development Bank provided a technical assistance grant (TA 6505- REG) to build capacity to enhance financial disclosure standards in Armenia, Azerbaijan, and Georgia. The book is a compendium of the project's findings, activities, results, and recommendations. It discusses the rationale for the adoption of International Financial Reporting Standards and the enforcement of International Standards on Auditing by legal entities, and explores their use by small and medium-sized enterprises in the three countries. The book is a valuable guide to accountants, auditors, financial institutions, regulators, investors, governments, researchers, and others interested in financial disclosure practices and progress of these transitional nations.
dc.languageEnglish
dc.publisherAsian Development Bank
dc.rightsCC BY 3.0 IGO
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.titleEnhancing Financial Disclosure Standards in Transitional Economies II
dc.typeBooks
dc.subject.expertBusiness Economics
dc.subject.expertEconomics
dc.subject.expertRegional Economic Development
dc.subject.expertWomen's Education
dc.subject.expertTechnical Education
dc.subject.expertRural Education
dc.subject.expertQuality Education
dc.subject.expertLevels Of Education
dc.subject.expertEducational Systems
dc.subject.expertEducational Statistics
dc.subject.adbEconomic planning
dc.subject.adbEconomic policy
dc.subject.adbDevelopment assistance
dc.subject.adbDevelopment cooperation
dc.subject.adbEconomic evaluation
dc.subject.adbEconomic censuses
dc.subject.adbDevelopment education
dc.subject.adbEducational development
dc.subject.adbEducational administration
dc.subject.adbEducational planning
dc.subject.naturalComparative economics
dc.subject.naturalSocial responsibility of business
dc.subject.naturalCommunication in economic development
dc.subject.naturalConsumer education
dc.subject.naturalForeign trade and employment
dc.subject.naturalCommunication in international trade
dc.subject.naturalEconomic development projects
dc.subject.naturalEducational exchange
dc.subject.naturalEducational evaluation
dc.contributor.imprintAsian Development Bank
oar.themeEducation
oar.themeEconomics
oar.adminregionCentral West Asia Region
oar.countryArmenia
oar.countryAzerbaijan
oar.countryGeorgia
dc.identifier.printisbn978-92-9092-120-2
oar.identifierOAR-000161
oar.authorNarasimham, Radhakrishna
oar.importtrue
oar.googlescholar.linkpresenttrue


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