FYR Macedonia : Report on the Observance of Standards and Codes on Accounting and Auditing, Update

• 查看报告

作者：

World Bank

来源地址：

http://hdl.handle.net/10986/21873

关键词：

ACCOUNTANCY;  ACCOUNTANT;  ACCOUNTANTS;  ACCOUNTING;  ACCOUNTING POLICIES;  ACCOUNTING REFORM;  ACCOUNTING SERVICES;  ACCOUNTING STANDARDS;  ACCOUNTS;  AUDIT COMMITTEE;  AUDIT COMMITTEES;  AUDIT REPORTS;  AUDIT STANDARDS;  AUDITED FINANCIAL STATEMENTS;  AUDITING;  AUDITING PROFESSION;  AUDITING STANDARDS;  AUDITORS;  AUDITS;  BALANCE SHEET;  BANK FINANCING;  BANK LOANS;  BANKING ASSETS;  BANKING LAW;  BANKING SECTOR;  BANKING SECTOR ASSETS;  BANKING SYSTEM;  BARRIERS TO ENTRY;  BONDS;  BROKERAGE;  BUSINESS ADMINISTRATION;  BUSINESS COMMUNITIES;  BUSINESS LAW;  CAPACITY BUILDING;  CAPITAL ADEQUACY;  CAPITAL MARKET;  CAPITAL MARKETS;  CASH FLOW;  CASH FLOWS;  CENTRAL DEPOSITORY;  COLLATERAL;  COMMERCIAL BANKS;  COMPANY LAW;  COMPLIANCE COSTS;  COMPLIANCE GAP;  CONSOLIDATED FINANCIAL STATEMENTS;  CONSUMER PROTECTION;  CORPORATE GOVERNANCE;  COST OF CAPITAL;  CREDIT CARDS;  CREDIT INSTITUTIONS;  CREDIT LINES;  CURRENCY;  CURRENT LIABILITY;  DEPOSIT;  DEPOSITS;  DISCLOSURE REQUIREMENTS;  DOMESTIC MARKET;  ECONOMIC DEVELOPMENT;  EMPLOYMENT;  ENFORCEMENT MECHANISMS;  ENFORCEMENT POWER;  EQUIPMENT;  EXCHANGE COMMISSION;  FACTORING;  FAIR VALUE;  FINANCIAL CRISIS;  FINANCIAL INFORMATION;  FINANCIAL INSTITUTION;  FINANCIAL INSTITUTIONS;  FINANCIAL INSTRUMENTS;  FINANCIAL MANAGEMENT;  FINANCIAL REPORTING;  FINANCIAL REPORTING STANDARDS;  FINANCIAL REPORTS;  FINANCIAL STABILITY;  FINANCIAL STATEMENT;  FINANCIAL STATEMENTS;  FOREIGN DIRECT INVESTMENT;  FOREIGN DIRECT INVESTMENTS;  FOREIGN INTERESTS;  FOREIGN INVESTMENT;  FOREIGN INVESTMENTS;  FOREIGN INVESTORS;  GOOD PRACTICE;  GOOD PRACTICES;  GOVERNMENT BUDGET;  GOVERNMENT SECURITIES;  GROSS DOMESTIC PRODUCT;  HOLDING;  HUMAN RESOURCES;  INFORMATION SYSTEM;  INFORMATION TECHNOLOGY;  INITIAL PUBLIC OFFERING;  INSURANCE;  INSURANCE COMPANIES;  INSURANCE COMPANY;  INTERNAL AUDIT;  INTERNAL AUDITING;  INTERNAL CONTROLS;  INTERNATIONAL ACCOUNTING STANDARDS;  INTERNATIONAL BANK;  INTERNATIONAL STANDARD;  INTERNATIONAL STANDARDS;  INVESTMENT CLIMATE;  INVESTMENT FUND;  INVESTMENT FUNDS;  INVESTMENT OPPORTUNITIES;  INVESTOR CONFIDENCE;  IPO;  JOINT STOCK COMPANIES;  JOINT-STOCK COMPANY;  LARGE CITIES;  LAWS;  LEGISLATION;  LENDER;  LIMITED LIABILITY;  LLC;  LOAN;  LOCAL ENTERPRISES;  MACROECONOMIC POLICIES;  MANDATES;  MARKET CAPITALIZATION;  MARKET ECONOMY;  MICRO ENTERPRISES;  MICROENTERPRISES;  MONETARY FUND;  NON-PERFORMING LOANS;  OPERATING LEASES;  OPERATING LOSSES;  PENSION;  PENSION FUNDS;  PORTFOLIO;  PORTFOLIO INVESTMENT;  PRODUCTIVITY;  PROFITABILITY;  PRUDENTIAL REQUIREMENTS;  PUBLIC ACCOUNTING;  PUBLIC INVESTMENT;  PUBLIC SERVICES;  QUALITY ASSURANCE;  QUALITY CONTROL;  REGULATORY FRAMEWORK;  RETURN;  RISK MANAGEMENT;  RULE OF LAW;  SAVINGS;  SECURITIES;  SECURITIES MARKET;  SELF-REGULATION;  SHAREHOLDER;  SHAREHOLDERS;  SHORT-TERM LIQUIDITY;  STATUTORY AUDITORS;  STATUTORY REQUIREMENTS;  STOCK EXCHANGE;  STOCK EXCHANGES;  STOCK MARKET;  SUBSIDIARY;  SUPERVISORY AGENCY;  SUPERVISORY AUTHORITY;  SUPERVISORY BOARD;  TAX;  TAX RATE;  TAXATION;  TECHNICAL ASSISTANCE;  TRADING;  TRANSPARENCY;  TURNOVER;  VALUATION;  Report; 

年份：

2014

出版地：

Washington,USA

语种：

English

摘要：

This assessment of accounting and auditing requirements and practices in Former Yugoslav Republic (FYR) Macedonia is part of a joint initiative implemented by the World Bank and the International Monetary Fund to prepare reports on the observance of standards and codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing (A and A) environment that influences the quality of corporate financial reporting, and includes a review of both statutory requirements and actual practice. The assessment also considers the extent of compliance with European Union (EU) requirements under the acquis communautaire. The strategic objective of this report is to support government efforts to improve the business climate in FYR Macedonia, and achieve the country s overarching goal of EU integration. The three essential pillars of institutional infrastructure are: (i) adequate and appropriate legal requirements, (ii) capacity sufficient to implement those requirements, and (iii) effective enforcement mechanisms. This report updates the first ROSC A and A prepared in 2003. This report provides policy recommendations to improve financial transparency in the domestic corporate sector and to strengthen accounting and audit practices in line with international benchmarks and EU Directives.