Slovenia Report on the Observance of Standards and Codes : Accounting and Auditing

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作者：

World Bank

来源地址：

http://hdl.handle.net/10986/25724

关键词：

ACCOUNT;  ACCOUNTABILITY;  ACCOUNTANCY;  ACCOUNTANT;  ACCOUNTANTS;  ACCOUNTING;  ACCOUNTING RULES;  ACCOUNTING STANDARD;  ACCOUNTING STANDARDS;  ACCOUNTING TREATMENT;  ACCOUNTS;  ACCRUALS;  ASSET MANAGEMENT;  ASSET MANAGEMENT COMPANIES;  ASSET QUALITY;  ASSET VALUE;  AUDIT COMMITTEE;  AUDIT COMMITTEES;  AUDIT REPORTS;  AUDIT STANDARDS;  AUDITED FINANCIAL STATEMENTS;  AUDITING;  AUDITING PROFESSION;  AUDITING STANDARDS;  AUDITORS;  AUDITS;  AVAILABILITY OF CREDIT;  BAD DEBTS;  BAILOUT;  BALANCE SHEET;  BALANCE SHEETS;  BANK ASSET;  BANK OF SLOVENIA;  BANK RESTRUCTURING;  BANKING CRISIS;  BANKING SECTOR;  BANKING SUPERVISION;  BANKING SYSTEM;  BANKING UNION;  BOARDS OF DIRECTORS;  BOOK VALUE;  BROKERAGE;  CAPITAL ADEQUACY;  CAPITAL ADEQUACY DIRECTIVE;  CAPITAL ADEQUACY RATIOS;  CAPITAL MARKETS;  CAPITAL REQUIREMENT;  CAPITAL REQUIREMENTS;  CAPITAL STRUCTURES;  CASH FLOW;  CENTRAL BANK;  CHARTS OF ACCOUNTS;  CIVIL LAW;  COMPANY LAW;  CONFLICTS OF INTEREST;  CONSOLIDATED FINANCIAL STATEMENTS;  CONSOLIDATION;  CONTINGENT LIABILITIES;  COOPERATIVES;  CORPORATE GOVERNANCE;  CREDIT DECISIONS;  CREDIT INSTITUTIONS;  CREDIT PRACTICES;  CREDIT RATING;  CREDIT RATING INFORMATION;  CREDIT RISK;  CURRENCY;  DEBT BURDEN;  DEBTS;  DEFERRED INCOME;  DEPRECIATION;  DISCLOSURE REQUIREMENTS;  ECONOMIC DEVELOPMENT;  ECONOMIC STABILITY;  EFFECTIVE GOVERNANCE;  EMPLOYMENT;  EQUALIZATION;  EQUIPMENT;  EQUITY MARKET;  EQUITY VALUE;  EUROPEAN CENTRAL BANK;  EXPENDITURE;  EXTERNAL AUDITORS;  FINANCIAL CRISIS;  FINANCIAL DATA;  FINANCIAL INFORMATION;  FINANCIAL INSTITUTIONS;  FINANCIAL INSTRUMENTS;  FINANCIAL MANAGEMENT;  FINANCIAL MARKETS;  FINANCIAL REPORTING;  FINANCIAL REPORTING STANDARDS;  FINANCIAL REPORTS;  FINANCIAL SERVICES;  FINANCIAL STABILITY;  FINANCIAL STATEMENT;  FINANCIAL STATEMENTS;  FINANCIAL SYSTEM;  FISCAL DEFICIT;  FOREIGN DIRECT INVESTMENT;  FOREIGN FINANCING;  GOOD PRACTICES;  GOVERNANCE ISSUES;  GOVERNMENT BONDS;  GOVERNMENT BORROWINGS;  GOVERNMENT DEBT;  GROSS DOMESTIC PRODUCT;  HOLDING;  HOLDING COMPANIES;  INCOME TAX;  INDEBTEDNESS;  INSTITUTIONAL CAPACITY;  INSURANCE;  INSURANCE COMPANIES;  INSURANCE COMPANY;  INSURANCE MARKET;  INSURANCE POLICY;  INSURANCE PREMIUMS;  INTEREST RATE;  INTEREST RATE RISK;  INTERNAL AUDIT;  INTERNAL CONTROLS;  INTERNATIONAL ACCOUNTING STANDARDS;  INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE;  INTERNATIONAL CAPITAL;  INTERNATIONAL STANDARDS;  INVESTMENT CLIMATE;  INVESTMENT FUND;  INVESTMENT FUNDS;  JOINT STOCK COMPANIES;  JOINT STOCK COMPANY;  JOINT-STOCK COMPANIES;  JOINT-STOCK COMPANY;  LAWS;  LEGAL FRAMEWORK;  LEGAL INSTRUMENTS;  LEGAL TRADITION;  LEGISLATION;  LEGISLATIVE FRAMEWORK;  LENDERS;  LIFE INSURANCE;  LIFE INSURANCE COMPANY;  LIMITED LIABILITY;  LIQUIDITY;  LIQUIDITY RISK;  LLC;  LOAN LOSS PROVISIONS;  LOAN PORTFOLIOS;  MARKET CAP;  MARKET CAPITALIZATION;  MARKET REGULATOR;  MARKET RISKS;  MARKET SHARE;  MONETARY FUND;  MUTUAL FUNDS;  NET ASSETS;  NON-PERFORMING LOAN;  NPL;  OPERATIONAL RISK;  PENSION;  PENSION FUND;  PENSION FUNDS;  PORTFOLIO;  PORTFOLIO QUALITY;  PREPAYMENTS;  PRIVATE BANK;  PRIVATE INVESTMENTS;  PRIVATIZATION;  PRODUCTIVITY;  PRUDENTIAL SUPERVISION;  PUBLIC BUDGET;  PUBLIC DEBT;  PUBLIC FINANCE;  PURCHASING;  PURCHASING POWER;  QUALITY ASSURANCE;  QUALITY CONTROL;  RECAPITALIZATION;  REDEMPTION;  RESERVES;  RETURNS;  RISK MANAGEMENT;  RISK MANAGEMENT SYSTEMS;  SAVINGS;  SAVINGS BANKS;  SECURITIES;  SECURITIES MARKET;  SELLING;  SHAREHOLDERS;  SOLVENCY;  SOVEREIGN DEBT;  STATE OWNED BANKS;  STATUTORY REQUIREMENTS;  STOCK EXCHANGE;  STOCK EXCHANGES;  SUBSIDIARIES;  SUBSIDIARY;  SUPERVISION OF BANKS;  SUPERVISORY BOARD;  SUPERVISORY BOARDS;  TAX LAWS;  TAX REFORM;  TAX RULES;  TAXATION;  TECHNICAL ASSISTANCE;  TELECOMMUNICATIONS;  TRADING;  TRANSPARENCY;  TREATIES;  TURNOVER;  UNAUDITED FINANCIAL STATEMENTS;  WAREHOUSE;  WITHDRAWAL;  Report; 

年份：

2014

出版地：

Washington,USA

语种：

English

摘要：

This assessment of accounting and auditing practices in Slovenia is part of a joint initiative of the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting and includes a review of both mandatory requirements and actual practice. This is the second A&A ROSC for Slovenia and based on information collected in 2013, early 2014. The first one was published in 2004. As the requirements of the EU acquis communautaire and international standards have already been adopted in the financial sector this assessment focuses on the proper application of these requirements, with the view that improved financial information raises the capacity of regulators to maintain financial stability, and improve the level of trust in the financial system, in the context of an ongoing recapitalization exercise. In the State Owned Enterprises, or SOEs, the report focuses on the requirements applicable to them and how well these are enforced, as well as to what extent the government uses the financial reporting and audit process to monitor SOEs and hold their management teams accountable. This report also considers SMEs financial reporting, including how current requirements compare with the latest revisions to the EU Accounting Directive, which further simplified requirements for smaller companies. Finally, audit oversight and quality assurance systems are assessed, including the feasibility of incorporating the audit oversight body as part of the financial sector supervisor.