This paper reviews the implementation of the accrual accounting in the entities of the
Estonian public sector. It gives a brief overview of the historical development of …

The purpose of this paper is to introduce and reflect on the International Financial Reporting
Standards (IFRS) application in Central and South-Eastern European (CSEE) countries, by …

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 …

Institutional pressures and the role of the state in designing the financial accounting and
reporting model in Estonia | Emerald Insight Books and journals Case studies Expert …

The purpose of the given article is to explore, describe, compare and sum up the process of
internationalization of financial accounting in Estonia in the period of market economy. The …

How an entity presents information in its financial statements is very important because
financial statements are a central feature of financial reporting–a principal means of …

Estonia has undergone enormous socio-economic changes during the last two decades.
These changes, and the pressures for internationalization which have increased since …

Eesti kiirelt areneva ettevõtluskeskkonna peegliks on ettevõtete poolt kasutatav
finantsarvestuse ja–aruandluse süsteem. Kui juhtimisarvestus rahuldab ettevõttesiseseid …

During the last 25 years, the Estonian economy has transitioned from a centrally planned
economy to a market-oriented, globally open, highly competitive economy. Although during …

This research is aimed to the implementation of the accrual-based budgeting in the
organizations of the Estonian public sector followed by the integration of the budgeting and …