ACCOUNTING POLICY AND QUALITY OF FINANCIAL STATEMENTS IN LATVIA: ANALYSIS AND ASSESSMENT

被引：0

作者：

Sneidere, Ruta ^{[1
]}

机构：

[1] Latvian State Univ, Fac Econ & Management, Dept Accounting & Audit, LV-1050 Riga, Latvia

来源：

TRANSFORMATIONS IN BUSINESS & ECONOMICS | 2008年 / 7卷 / 03期

关键词：

accounting policy; standards; accounting profession; financial statements; Latvia;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The development of Latvian economy is intrinsically tied to the liberalization of global economy. and integration into the European Union (EU). The author researches the development of accounting policy in 20(th) - 21(st) century Latvia, and the problems associated with ensuring consistent quality of financial reporting in the country. As a result of this research, the recommendations to State institutions and professional organization of accountant's have been offered to further the development of accounting policy and to increase the quality of financial statements.

引用

页码：86 / 98

页数：13

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