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1

Amenkhienan, Felix E. Accounting in developing countries: A framework for standard setting. UMI Research Press, 1986.

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2

Perera, M. H. B. The relevance of international accounting standards to developing countries. University of Glasgow, School of Financial Studies, 1985.

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3

Commission, Asia-Pacific Forestry. Taking stock: Assessing progress in developing and implementing codes of practice for forest harvesting in ASEAN member countries. Food and Agriculture Organization of the United Nations, Regional Office for Asia and the Pacific, 2006.

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4

Fédération des experts comptables européens. FEE survey of pensions and other retirement benefits in EU and non- EU countries. Routledge, 1995.

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5

Lawyers Collective Women's Rights Initiative (New Delhi, India). Domestic violence legislation and its implementation: An analysis for ASEAN countries based on international standards and good practices. United Nations Development Fund for Women UNIFEM, 2009.

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6

Organisation for Economic Co-operation and Development. Working Group on Accounting Standards., ed. Consolidation policies in OECD countries: Report. Organisation for Economic Co-operation and Development, 1987.

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7

Harisova, Firdaus, Guzel' Derzaeva, Il'dar Harisov, Husan Umarov, Vladimir Nesterov, and Al'fiya Yusupova. Auditing Standards of Islamic Financial Institutions and Code of Ethics for Islamic Finance Specialists (AAOIFI - AAOIFI). INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1874285.

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The textbook reveals the content of the auditing standards of Islamic financial institutions, the management standard "Internal Sharia Audit" and the new Code of Ethics for specialists in Islamic finance. They are developed and published by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI — AAOIFI), registered in Bahrain. The new Code began to be applied from the financial period beginning on January 1, 2021. Auditing, management standards and the Code of Ethics for Islamic Finance Professionals have been fully or partially adopted as mandatory regulatory req
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8

Pischulov, Viktor, E. V. Popov, and V. V. Semenenko. Economic theory: elements of institutional analysis. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1225034.

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The textbook is devoted to topical problems of the theory of economic science, including macro- and microeconomics, as well as regional economics. Comprehensive coverage was given to issues related to the theory of finance and accounting.
 The textbook complies with the requirements of the federal state educational standards of higher education of the latest generation and includes educational and methodological material for students of all forms of education in the field of preparation 38.03.01 "Economics" (bachelor's degree) of various profiles. The disciplines studied in this direction
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9

SAVEL'EVA, Ekaterina. Regulation and rationing of modern labor processes. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1003198.

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A wide range of topical theoretical and practical issues of regulation and normalization of modern labor processes is considered. The materials of the training manual take into account not only the legislation and regulations currently in force in the Russian Federation, but also international standards, as well as the experience of advanced countries and companies.
 The main attention is paid to the topics that have recently attracted the greatest interest: legal support for labor regulation; requirements for the content and management of regulatory documentation within the quality manag
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10

Prather-kinsey, Jenice. International Accounting and Developing Countries. Taylor & Francis Group, 2023.

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11

Accounting in developing countries: A framework for standard setting. UMI Research Press, 1986.

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12

The relevance of international accounting standards to developing countries. School of Financial Studies. University of Glasgow, 1985.

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13

Zeff, Stephen A. Forging Accounting Principles in Five Countries: A History and an Analysis of Trends. Taylor & Francis Group, 2017.

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14

Zeff, Stephen A. Forging Accounting Principles in Five Countries: A History and an Analysis of Trends. Taylor & Francis Group, 2016.

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15

Zeff, Stephen A. Forging Accounting Principles in Five Countries: A History and an Analysis of Trends. Taylor & Francis Group, 2016.

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16

Zeff, Stephen A. Forging Accounting Principles in Five Countries: A History and an Analysis of Trends. Taylor & Francis Group, 2016.

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17

Forging Accounting Principles in Five Countries: A History and an Analysis of Trends. Taylor & Francis Group, 2015.

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18

Standardization of financial reporting and accounting in Latin Aamerican countries. Business Science Reference, 2015.

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19

Role of the State and Accounting Transparency: IFRS Implementation in Developing Countries. Taylor & Francis Group, 2016.

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20

Nurunnabi, Mohammad. Role of the State and Accounting Transparency: IFRS Implementation in Developing Countries. Taylor & Francis Group, 2018.

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21

Perera, M. H. B. International Accounting Standards and the Developing Countries, A Case Study of Sri Lanka. Univ.Glasgow,Dept.of Accounting & Finance, 1989.

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22

Katiyar, Rakesh Chandra. Accounting for Human Resources ; Standards and Practice in Anglo-Saxon Countries and India. V.K. Publishing House, 1992.

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23

Nobes, Christopher. 2. The international evolution of accounting. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0002.

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What are the purposes of accounting? How do these purposes affect how accounting works? What is double-entry bookkeeping? ‘The international evolution of accounting’ considers these questions and outlines some examples of how different countries have contributed to the development of accounting. Double-entry bookkeeping, conceived in thirteenth-century Italy, balances the debits and credits. It enables the calculation of profit and the presentation of a business's financial position. Publication of accounting information is required to protect shareholders and creditors from potential malpract
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24

World Health Organization (WHO). Guide to Producing National Health Accounts: With Special Applications for Low-income and Middle-income Countries. World Health Organization, 2003.

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25

International accounting standards: Opportunities, challenges, and global convergence issues : hearing before the Subcommittee on Securities and Insurance and Investment of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Tenth Congress, first session, on opportunities, issues, differences, and challenges as the U.S. and international countries move towards convergence of IFRS with U.S. GAAP along with the impact of these proposed efforts on stakeholders, including regulators, investors, auditors, and companies, Wednesday, October 24, 2007. U.S. G.P.O., 2010.

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26

Nobes, Christopher. 5. International differences and standardization. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0005.

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Just how different can accounting numbers be for the same company under different accounting rules? Which countries use International Financial Reporting Standards (IFRS)? In what main ways is US ‘generally accepted accounting principles’ (US GAAP) different from IFRS? How have politics and economics affected accounting? ‘International differences and standardization’ shows how international standardization simplifies the preparation of financial statements covering whole international groups and how it improves the comparability of the accounting information for managers and investors. Differ
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