Certification of Accountants in Georgia

Robert McGee

Chapter 30 in Accounting Reform in Transition and Developing Economies, 2008, pp 429-437 from Springer

Abstract: Since the collapse of the Soviet Union each of the former Soviet republics has started the process of moving away from central planning and toward a market economy. Part of that process involves private sector institution building. One private sector institution that has generally experienced a degree of success and popularity is nongovernmental accounting associations. One task of such institutions is to provide certification for accountants and auditors. This paper provides a brief overview of private sector accounting certification in Georgia. After the collapse of the Soviet Union the 15 former Soviet republics had to make a transition to a market economy. Part of that transition involved replacing the old Soviet accounting system with one that was more appropriate for a market economy. Each former Soviet republic has chosen a different path to achieve that goal, although there are some similarities.

Keywords: Foreign Direct Investment; Transition Economy; International Financial Reporting Standard; Generally Accept Account Principle; International Account (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_30

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DOI: 10.1007/978-0-387-25708-2_30

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