Search results for "Comparison of management accounting and financial accounting"
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Financial accounting and reporting in Finland
1993
(1993). Financial accounting and reporting in Finland. European Accounting Review: Vol. 2, No. 3, pp. 592-602.
Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976
2005
This paper deals with the internationalisation of Finnish business life and the attempts to introduce and apply international accounting standards (IASs) in Finnish accounting practice before the latest developments at the EU level in 2002. The internationalisation of business life creating economic pressures for changes is illustrated. Analysis of four accounting issues is made in order to exemplify how IASs have affected Finnish accounting legislation and practice. The results of the analysis indicate that the effect of IASs has been notable but secondary because of the implementation of the EU Directives in Finnish accounting legislation in the 1990s. IASs have not caused any drastic cha…
ACCOUNTING OUTSOURCING SERVICES IN LATVIA: PROBLEMS AND POSSIBLE SOLUTIONS
2013
Accounting outsourcing services as a type of business started developing in 1990ies. In compliance to the requirements of laws and regulations, accounting could be organized at companies in two ways – accounting could be performed by hired employees or a company may use accounting services by concluding a contract with a legal or a physical person on fulfilling the accounting functions. The authors perform research on the development of accounting services in Latvia in the historical context, carry out the analysis of the market of accounting services, study the factors influencing the quality of accounting services and develop the possible solutions for the improvement of the quality of th…