메뉴 건너뛰기




Volumn 38, Issue 3, 2002, Pages 5-17

The Use of Barter Hampers Implementation of International Accounting Standards and Contributes to Financial Woes in the Russian Federation

Author keywords

Barter; International Accounting Standards; Oil industry; Russia; Taxes; Uncollectible credits

Indexed keywords


EID: 0036114361     PISSN: 10612009     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (3)

References (45)
  • 1
    • 0040834713 scopus 로고    scopus 로고
    • A Walrasian Theory of Money and Barter
    • Banerjee, A., and E. Maskin. 1996. "A Walrasian Theory of Money and Barter." Quarterly Journal of Economics 111, no. 4: 955-1005.
    • (1996) Quarterly Journal of Economics , vol.111 , Issue.4 , pp. 955-1005
    • Banerjee, A.1    Maskin, E.2
  • 2
    • 0042754135 scopus 로고    scopus 로고
    • A Brave Idea: Russia - Raising Housing Maintenance and Utility Costs to Market Levels
    • May 3
    • "A Brave Idea: Russia - Raising Housing Maintenance and Utility Costs to Market Levels.", 1997. The Economist 342, May 3, p. 45.
    • (1997) The Economist , vol.342 , pp. 45
  • 3
    • 0042252872 scopus 로고    scopus 로고
    • When Barter Is Better
    • Briggins, A. 1996. "When Barter Is Better." Management Review 85, no. 2 (February): 58-60.
    • (1996) Management Review , vol.85 , Issue.2 FEBRUARY , pp. 58-60
    • Briggins, A.1
  • 4
    • 0041752307 scopus 로고    scopus 로고
    • Sizing Up Russia
    • Bush, J. 1998. "Sizing Up Russia." Central European 8 (March): 31-34.
    • (1998) Central European , vol.8 , Issue.MARCH , pp. 31-34
    • Bush, J.1
  • 5
    • 0042252866 scopus 로고    scopus 로고
    • Russia: Clawing Its Way Back to the Top
    • December 13
    • Coker, M. 1999a. "Russia: Clawing Its Way Back to the Top." Business Week, December 13, pp. 70-74.
    • (1999) Business Week , pp. 70-74
    • Coker, M.1
  • 6
    • 0041752309 scopus 로고    scopus 로고
    • That Russian Company You Bought? Maybe You Didn't
    • December 13
    • _. 1999b. "That Russian Company You Bought? Maybe You Didn't." Business Week, December 13, p. 76.
    • (1999) Business Week , pp. 76
  • 7
    • 0042252858 scopus 로고    scopus 로고
    • Determinants of Barter in Russia: An Empirical Analysis
    • International Monetary Fund, Washington, DC
    • Commander, S.; I. Dolinskaya; and C. Mumssen. 2000. "Determinants of Barter in Russia: An Empirical Analysis." IMF Working Paper WP/00/155, International Monetary Fund, Washington, DC, pp. 1-32.
    • (2000) IMF Working Paper WP/00/155 , pp. 1-32
    • Commander, S.1    Dolinskaya, I.2    Mumssen, C.3
  • 8
    • 84885831735 scopus 로고    scopus 로고
    • Taking IASs to Russia
    • Cornish, K. 1999. "Taking IASs to Russia." Accountancy International 124, no. 1271 (July): 54.
    • (1999) Accountancy International , vol.124 , Issue.1271 JULY , pp. 54
    • Cornish, K.1
  • 9
    • 0042252863 scopus 로고    scopus 로고
    • Insights Gained from International Exchange and Educational Initiatives between Universities: The Challenges of Analyzing Russian Financial Statements
    • Coyle, W.H., and V.V. Platonov. 1998. "Insights Gained from International Exchange and Educational Initiatives Between Universities: The Challenges of Analyzing Russian Financial Statements." Issues in Accounting Education 13, no. 1 (February): 223-233.
    • (1998) Issues in Accounting Education , vol.13 , Issue.1 FEBRUARY , pp. 223-233
    • Coyle, W.H.1    Platonov, V.V.2
  • 10
    • 0041752290 scopus 로고    scopus 로고
    • Russia's Accounting Moves West
    • Enthoven, A.J.H. 1999. "Russia's Accounting Moves West." Strategic Finance 81, no. 1 (July): 32-37.
    • (1999) Strategic Finance , vol.81 , Issue.1 JULY , pp. 32-37
    • Enthoven, A.J.H.1
  • 12
    • 0041752294 scopus 로고    scopus 로고
    • A Comment on 'The Anatomy of Russia's Virtual Economy.'
    • Ericson, R.E. 1999. "A Comment on 'The Anatomy of Russia's Virtual Economy.'" Post-Soviet Geography & Economics 40, no. 2: 103-109.
    • (1999) Post-Soviet Geography & Economics , vol.40 , Issue.2 , pp. 103-109
    • Ericson, R.E.1
  • 13
    • 11544348251 scopus 로고    scopus 로고
    • Russia's Virtual Economy
    • Gaddy, C.G., and B.W. Ickes. 1998. "Russia's Virtual Economy." Foreign Affairs 77, no. 5 (September-October): 53-67.
    • (1998) Foreign Affairs , vol.77 , Issue.5 SEPTEMBER-OCTOBER , pp. 53-67
    • Gaddy, C.G.1    Ickes, B.W.2
  • 15
    • 0042252867 scopus 로고    scopus 로고
    • Russia - The Economy to Watch
    • November
    • Halls, M. "Russia - The Economy to Watch." 1999. Corporate Finance 180, November: 56-57.
    • (1999) Corporate Finance , vol.180 , pp. 56-57
    • Halls, M.1
  • 16
    • 0040685967 scopus 로고    scopus 로고
    • Observations on the Use of Law by Russian Enterprises
    • Hendley, K.; B.W. Ickes; P. Murrell; and R. Ryterman. 1997. "Observations on the Use of Law by Russian Enterprises." Post-Soviet Affairs 13, no. 1: 19-41.
    • (1997) Post-Soviet Affairs , vol.13 , Issue.1 , pp. 19-41
    • Hendley, K.1    Ickes, B.W.2    Murrell, P.3    Ryterman, R.4
  • 17
    • 0042252856 scopus 로고    scopus 로고
    • At Russian Companies, Hard Numbers Often Are Hard to Come by -Business Barons Set for Equal Treatment, Says Prime Minister
    • August 20
    • Higgins, A. 1998. "At Russian Companies, Hard Numbers Often Are Hard to Come By -Business Barons Set for Equal Treatment, Says Prime Minister." Wall Street Journal, August 20, p. A1.
    • (1998) Wall Street Journal
    • Higgins, A.1
  • 18
    • 25344460562 scopus 로고    scopus 로고
    • 'Immunity' of Moscow Oligarchs Threatened
    • July 12
    • _. 2000a. "'Immunity' of Moscow Oligarchs Threatened." Wall Street Journal July 12, pp. A21, A23.
    • (2000) Wall Street Journal
  • 19
    • 25344467970 scopus 로고    scopus 로고
    • Putin's Push for Order Pits Local 'Oligarchs' Against Political Bosses
    • July 10
    • _. 2000b. "Putin's Push for Order Pits Local 'Oligarchs' Against Political Bosses." Wall Street Journal July 10, pp. A1, A6.
    • (2000) Wall Street Journal
  • 20
    • 0043254698 scopus 로고    scopus 로고
    • Firms Keep Their Cool in Russian Economic Crisis
    • Irvine, J. 1998. "Firms Keep Their Cool in Russian Economic Crisis." Accountancy 122, no. 1262 (October): 22.
    • (1998) Accountancy , vol.122 , Issue.1262 OCTOBER , pp. 22
    • Irvine, J.1
  • 23
    • 0041752295 scopus 로고
    • The Development of International Accounting Standards: An Analysis of Constituent Participation in Standard-setting
    • Kenny, S.Y., and R.K. Larson. 1995. "The Development of International Accounting Standards: An Analysis of Constituent Participation in Standard-Setting." International Journal of Accounting 30, no. 4: 283-301.
    • (1995) International Journal of Accounting , vol.30 , Issue.4 , pp. 283-301
    • Kenny, S.Y.1    Larson, R.K.2
  • 24
    • 0033226385 scopus 로고    scopus 로고
    • Measuring the Flows
    • Khartukov, Y.M. 1999. "Measuring the Flows." Petroleum Economist 66, no. 11 (November): 18-26.
    • (1999) Petroleum Economist , vol.66 , Issue.11 NOVEMBER , pp. 18-26
    • Khartukov, Y.M.1
  • 25
    • 0042252860 scopus 로고    scopus 로고
    • The 'Anti-Stapler' and the Transfer of Social Sphere Functions from Federal Enterprises to Local Governments: Lack of Accounting Rules Contributes to Russia's Financial Woes
    • Lindberg, D.L.; W.F. Lindberg; and K.A. Razaki. 2000. "The 'Anti-Stapler' and the Transfer of Social Sphere Functions from Federal Enterprises to Local Governments: Lack of Accounting Rules Contributes to Russia's Financial Woes." International Journal of Accounting 35, no. 1: 151-162.
    • (2000) International Journal of Accounting , vol.35 , Issue.1 , pp. 151-162
    • Lindberg, D.L.1    Lindberg, W.F.2    Razaki, K.A.3
  • 26
    • 0000136957 scopus 로고    scopus 로고
    • Red Executives in Russia's Transition Economy
    • Linz, S.J. 1996. "Red Executives in Russia's Transition Economy." Post-Soviet Geography and Economics 37, no. 10: 633-716.
    • (1996) Post-Soviet Geography and Economics , vol.37 , Issue.10 , pp. 633-716
    • Linz, S.J.1
  • 27
    • 0041752298 scopus 로고    scopus 로고
    • Who Is Shouldering the Burden of Transition? An Analysis of Depreciation Rates in Russian Industry
    • _. 1999. "Who Is Shouldering the Burden of Transition? An Analysis of Depreciation Rates in Russian Industry." Comparative Economic Studies 41 nos. 2-3: 1-44.
    • (1999) Comparative Economic Studies , vol.41 , Issue.2-3 , pp. 1-44
  • 28
    • 0345027359 scopus 로고    scopus 로고
    • Russia's Managers in Transition: Pilferers or Paladins?
    • Linz, S.J., and G. Krueger. 1996. "Russia's Managers in Transition: Pilferers or Paladins?" Post-Soviet Geography and Economics 37, no. 7: 397-425.
    • (1996) Post-Soviet Geography and Economics , vol.37 , Issue.7 , pp. 397-425
    • Linz, S.J.1    Krueger, G.2
  • 29
    • 0033178090 scopus 로고    scopus 로고
    • The Russian Oil Industry Restructuration: Towards the Emergence of Western Type Enterprises?
    • Locatelli, C. 1999. "The Russian Oil Industry Restructuration: Towards the Emergence of Western Type Enterprises?" Energy Policy 27, no. 8: 435-449.
    • (1999) Energy Policy , vol.27 , Issue.8 , pp. 435-449
    • Locatelli, C.1
  • 31
    • 0043255318 scopus 로고
    • Paper Promises Save Russia from Debt Debacle
    • January
    • Mellow, C. 1995. "Paper Promises Save Russia from Debt Debacle." Euromoney 309, January: 54-56.
    • (1995) Euromoney , vol.309 , pp. 54-56
    • Mellow, C.1
  • 32
    • 0042252865 scopus 로고    scopus 로고
    • Barter in Russia: More Questions Than Answers
    • conference sponsored by The William Davidson Institute, Working Paper Series at the University of Michigan Business School, Ann Arbor
    • Meyendorff, A. 1998. "Barter in Russia: More Questions Than Answers." Paper presented at International Conference on Transition Economics, conference sponsored by The William Davidson Institute, Working Paper Series at the University of Michigan Business School, Ann Arbor (www.wdi.bus.umich.edu/transit.htm).
    • (1998) International Conference on Transition Economics
    • Meyendorff, A.1
  • 33
    • 0041752296 scopus 로고    scopus 로고
    • Operators Must Apply Hard Lessons Learned in Russia
    • Myers, H.M. 1999. "Operators Must Apply Hard Lessons Learned in Russia." World Oil 220, no. 1: 62-65.
    • (1999) World Oil , vol.220 , Issue.1 , pp. 62-65
    • Myers, H.M.1
  • 34
    • 0033601855 scopus 로고    scopus 로고
    • Roots of Systemic Woes in Russian Oil Sector Traceable to Industry Evolution
    • Obut, T; A. Sarkar; and S. Sunder. 1999a. "Roots of Systemic Woes in Russian Oil Sector Traceable to Industry Evolution." Oil & Gas Journal 27, no. 4 (January 25): 27-32.
    • (1999) Oil & Gas Journal , vol.27 , Issue.4 JANUARY 25 , pp. 27-32
    • Obut, T.1    Sarkar, A.2    Sunder, S.3
  • 35
    • 0033082372 scopus 로고    scopus 로고
    • Comparing Russian, Western Major Oil Firms Underscores Problems Unique to Russian Oil
    • _. 1999b. "Comparing Russian, Western Major Oil Firms Underscores Problems Unique to Russian Oil." Oil & Gas Journal 27, no. 5 (February 1): 20-25.
    • (1999) Oil & Gas Journal , vol.27 , Issue.5 FEBRUARY 1 , pp. 20-25
  • 36
    • 0042252869 scopus 로고    scopus 로고
    • Financing the Russian Oil Industry in the Post-crisis World
    • O'Sullivan, S. 1999. "Financing the Russian Oil Industry in the Post-Crisis World." Petroleum Economist 66, no. 6 (June): 65-67.
    • (1999) Petroleum Economist , vol.66 , Issue.6 JUNE , pp. 65-67
    • O'Sullivan, S.1
  • 37
    • 0043255319 scopus 로고    scopus 로고
    • Russian Oil and Gas Production-sharing Agreements Promising but Worrisome
    • "Russian Oil and Gas Production-Sharing Agreements Promising but Worrisome." 1999. Oil & Gas Journal 97, no. 42 (October 18): 36-37.
    • (1999) Oil & Gas Journal , vol.97 , Issue.42 OCTOBER 18 , pp. 36-37
  • 38
    • 25344442708 scopus 로고    scopus 로고
    • Russia's Cash Woes Turning Many to Barter System
    • September 7
    • "Russia's Cash Woes Turning Many to Barter System." 1998. The Pantograph, September 7, p. A7.
    • (1998) The Pantograph
  • 39
    • 0043255320 scopus 로고    scopus 로고
    • RAR and IAS: Will the Twain Meet?
    • Schneidman, L. 1997. "RAR and IAS: Will the Twain Meet?" Accountancy 119, no. 1241 (January): 60-61.
    • (1997) Accountancy , vol.119 , Issue.1241 JANUARY , pp. 60-61
    • Schneidman, L.1
  • 40
    • 0042786161 scopus 로고    scopus 로고
    • How Wide Is the Gap between IASC and U.S. GAAP? Impact of the IASC Comparability Project and Recent International Developments
    • Street, D.L., and S.J. Gray. 1999. "How Wide Is the Gap Between IASC and U.S. GAAP? Impact of the IASC Comparability Project and Recent International Developments." Journal of International Accounting, Auditing & Taxation 8, no. 1: 133-164.
    • (1999) Journal of International Accounting, Auditing & Taxation , vol.8 , Issue.1 , pp. 133-164
    • Street, D.L.1    Gray, S.J.2
  • 42
    • 0041752299 scopus 로고    scopus 로고
    • The Cashless Society
    • "The Cashless Society." 1997. The Economist 342, no. 8008 (March 15): 77-78.
    • (1997) The Economist , vol.342 , Issue.8008 MARCH 15 , pp. 77-78
  • 43
    • 0043254746 scopus 로고    scopus 로고
    • American Accounting Association's Financial Accounting Standards Committee Response to IASC Discussion Paper: Shaping IASC for the Future
    • Wahlen, J.M.; J.R. Boatsman; R.H. Herz; R.G. Jennings; G.J. Jonas; K.G. Palepu; K.R. Petroni; S.G. Ryan; and K. Schipper. 1999. "American Accounting Association's Financial Accounting Standards Committee Response to IASC Discussion Paper: Shaping IASC for the Future." Accounting Horizons 13, no. 4: 443-452.
    • (1999) Accounting Horizons , vol.13 , Issue.4 , pp. 443-452
    • Wahlen, J.M.1    Boatsman, J.R.2    Herz, R.H.3    Jennings, R.G.4    Jonas, G.J.5    Palepu, K.G.6    Petroni, K.R.7    Ryan, S.G.8    Schipper, K.9
  • 44
    • 0034486357 scopus 로고    scopus 로고
    • Rules for Followers: Institutional Theory and the New Politics of Economic Backwardness in Russia
    • Woodruff, D.M. 2000. "Rules for Followers: Institutional Theory and the New Politics of Economic Backwardness in Russia." Politics and Society 28, no. 4: 431-482.
    • (2000) Politics and Society , vol.28 , Issue.4 , pp. 431-482
    • Woodruff, D.M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.