Accounting Reforms in Bosnia and Herzegovina Since 1992

Meliha Basic
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Meliha Basic: University of Sarajevo

Chapter 1 in Accounting Reform in Transition and Developing Economies, 2008, pp 3-20 from Springer

Abstract: Since 1992, Bosnia-Herzegovina (BiH) has been working not only on building state institutions but has also been working on its socio-economic recovery and development. Many processes related to modernizing the economy and society take place alongside the post-war recovery, with the vast assistance of the international community. The processes penetrate all fields and all levels, whereas the most important of them are the following: Shift from majority state-owned to privately owned property (this process is now nearly completed) Legislation on all administration levels and in all sectors (drafting and adopting of new laws that are fully harmonized with international law and European standards – process still ongoing) Development of the financial infrastructure (process aimed at development and modern operation of the Central Bank, plus creation of sound and strong financial institutions – process near completion) Finance and accounting reform on all levels (passing of appropriate regulations that provide for introduction and application of IFRS, trading securities, etc. – reform still ongoing)

Keywords: Cash Flow; Accounting Standard; International Financial Reporting Standard; Legal Entity; Professional Body (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-0-387-25708-2_1

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DOI: 10.1007/978-0-387-25708-2_1

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