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Report on the Observance of Standards and Codes on Accounting and Auditing Update : Republic of Serbia.
World Bank Open Knowledge Repository (formerly "World Bank E-Library Publications") Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- World Bank Group.
- Series:
- Accounting and Auditing Assessment
- World Bank e-Library.
- Language:
- English
- Subjects (All):
- Accounting.
- Administrative Costs.
- Audits.
- Banking Sector.
- Business.
- Capital Markets.
- Civil Service.
- Cooperatives.
- Credit.
- Debt.
- Depreciation.
- Employment.
- Equity.
- Factoring.
- Finance.
- Finance and Financial Sector Development.
- Financial and Private Sector Development.
- Financial Institutions.
- Financial Management.
- Financial Regulation & Supervision.
- Financial Services.
- Financial Stability.
- Foreign Banks.
- Governance.
- Infrastructure.
- Insurance.
- Interest Rates.
- International Financial Standards and Systems.
- Legal Framework.
- Legislation.
- Loans.
- Municipalities.
- Penalties.
- Privatization.
- Productivity.
- Public Debt.
- Public Policy.
- Quality Assurance.
- Quality Control.
- Risk.
- Risk Management.
- Tax Administration.
- Taxes.
- Wages.
- Local Subjects:
- Accounting.
- Administrative Costs.
- Audits.
- Banking Sector.
- Business.
- Capital Markets.
- Civil Service.
- Cooperatives.
- Credit.
- Debt.
- Depreciation.
- Employment.
- Equity.
- Factoring.
- Finance.
- Finance and Financial Sector Development.
- Financial and Private Sector Development.
- Financial Institutions.
- Financial Management.
- Financial Regulation & Supervision.
- Financial Services.
- Financial Stability.
- Foreign Banks.
- Governance.
- Infrastructure.
- Insurance.
- Interest Rates.
- International Financial Standards and Systems.
- Legal Framework.
- Legislation.
- Loans.
- Municipalities.
- Penalties.
- Privatization.
- Productivity.
- Public Debt.
- Public Policy.
- Quality Assurance.
- Quality Control.
- Risk.
- Risk Management.
- Tax Administration.
- Taxes.
- Wages.
- Other Title:
- Report on the Observance of Standards and Codes on Accounting and Auditing Update
- Place of Publication:
- Washington, D.C. : The World Bank, 2015.
- System Details:
- data file
- Summary:
- This report on observance of standards and codes in accounting and auditing (ROSC A and A) provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors of Serbia and sets forth areas of consideration with a view to improving the country's institutional environment for corporate financial reporting. To assess Serbia's compliance with standards and codes, this report uses international benchmarks of good practice, including international financial reporting standards (IFRS), international standards on auditing (ISA), the statements of membership obligations (SMO) of the international federation of accountants (IFAC), and - because Serbia is seeking accession to the European Union (EU) - relevant provisions of the EU acquis communautaire (the acquis) governing financial reporting. The assessment focuses on the strengths and weaknesses of the A and A environment that influence the quality of corporate financial reporting, and includes a review of both statutory requirements and actual practice. It updates an earlier assessment published in 2005. ROSC A and A assess accounting and auditing practices in participating countries.
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