Latvian Financial Reporting and International Harmonisation

International Journal of Applied Finance For Non-Financial Managers (ISSN: 1742-528X) Volume 2 Issue 2

Dr Irina Kuzmina
Head of Business Study and Associate Professor
Department of Economics and Finance
Riga International School of Economics and Business Administration, Latvia

The content of the given paper reveals specifics of the Latvian accounting system which are typical for the contemporary development stage of accounting. The author of the article believes that introduction of IFRS into the practice of Latvian companies and application of international experience in accountant preparation is the cornerstone for the success of integration of Latvian acconting system into European.

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