Journal of Accounting and Management Information Systems (JAMIS)

Editorial - IFRS application in Central and South-Eastern European countries

Vol. 13, Nr. 2/2014 ,   p182..197

Nadia ALBU
Cătălin-Nicolae ALBU

Keywords:   IFRS, developing countries, Central and South-Eastern Europe, literature review

The purpose of thispaper is to introduce and reflect on the International Financial ReportingStandards (IFRS) application in Central and South-Eastern European (CSEE)countries, by providing an overview of IFRS research conducted in this geographicalarea, put in the context of the countries included. This special issue thuscomprises the IFRS experience of eight countries: the Czech Republic, Estonia,Moldova, Poland, Romania, Slovenia, Turkey and Ukraine. Accounting research inthese countries is in an incipient phase, and there is generally littleinformation available in the international literature about accounting reformsand the manner in which international standards are applied, with a fewexceptions.