APPLICATIONS AND NON-APPLICATIONS OF IAS IN THE SOCIO-ECONOMIC CONDITIONS IN THE REPUBLIC OF MACEDONIA (case study of the Republic of Macedonia until 1990)

Zdravkoski, Igor (2013) APPLICATIONS AND NON-APPLICATIONS OF IAS IN THE SOCIO-ECONOMIC CONDITIONS IN THE REPUBLIC OF MACEDONIA (case study of the Republic of Macedonia until 1990). In: III International Conference on Luca Pacioli in Accounting History & III Balkans and Middle East Countries Conference on Accounting and Accounting History, 19-22, 2013, Istanbul, Turkey.

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Abstract

Abstract Operation of organizations and activities of the economy in the Republic of Macedonia until 1990, among other things, was characterized by non-market and non-competing management model. This condition was one of the main reasons for the unfavorable working and poor results that were achieved in business entities during their operations and activities. Simply, at that time the absence of competition means no competing among organizations, thus resulting in problems and array of inability for enhancing and developing of productive forces and relations in production for both enterprises and the economy as a whole. Enterprises in that period of non-economic management, i.e. violation of the laws of the market and capital, as well as the inability to apply the IAS, were not able to measure and confront the results, either by quantity, or by quality of enterprises of the country, much less to similar companies or foreign companies. According to this, the process of standardization and unification of accounting - financial indicators and positions in the records and the preparation of financial statements, has become more than necessary. Namely, with the adoption of IAS and with its traditional establishing in the accounting theory and practice, it is realistically expected to contribute towards annulment of the problems, as well as development and promotion of the work of Macedonian business entities. Keywords : IAS (international accounting standards), economy, operations, standardization, unification, accounting and financial indicators, development, business entities.

Item Type: Conference or Workshop Item (Paper)
Subjects: Scientific Fields (Frascati) > Social Sciences > Economics and Business
Divisions: Faculty of Economics
Depositing User: Mr Dimitar Risteski
Date Deposited: 30 Jun 2016 14:09
Last Modified: 30 Jun 2016 14:09
URI: http://eprints.uklo.edu.mk/id/eprint/180

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