This paper gives an overview of prior writings published by Estonian researchers that have analyzed the development of Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian international financial reporting standards’...

Governmental management accounting (GMA) is a less studied area in the literature because of its complexity and close dependence on national legislations and policies. This is particularly true for developing countries such as China. This paper studies the current GMA practices in China at the...

A cash flow statement is required as part of a complete set of financial statements prepared in conformity with IFRS as well as US GAAP for all business enterprises. IAS 7 lays down a formal structure for the cash flow statement. Cash flows should be classified under the following three standard...

Accounting for financial instruments has been the most controversial area in the development of the IASBís standards. The FASB and the IASB are currently working together towards a comprehensive standard of accounting for financial instruments with characteristics of equity, liability, or both....

The paper attempts an evaluation of the initial measures of accounting reform legislation undertaken in each of the Baltic states of Estonia, Latvia and Lithuania in the context of the successful struggle for the restoration of national independence and a transition from the command economy to a...