This report provides an assessment of
accounting, financial reporting and auditing requirements
and practices within the enterprise and financial sectors in
Estonia. The report uses International Financial Reporting
Standards (IFRSs), International Standards on Auditing, and
the relevant portions of European Union (EU) law (also known
as the acquis communautaire) as benchmarks and draws on
international experience and good practices in the field of
accounting and audit regulation.
Bibliographic Details
| Main Author: |
World Bank |
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| Language: | English
en_US |
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| Published: |
Washington, DC
2004-05-25
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| Subjects: | ACCOUNTING,
ACCOUNTING FRAMEWORK,
ACCOUNTING PERIODS,
ACCOUNTING POLICIES,
ACCOUNTING PRINCIPLES,
ACCOUNTING RECORDS,
ACCOUNTING STANDARDS,
ACCOUNTING TREATMENT,
AUDITED FINANCIAL STATEMENTS,
AUDITING,
AUDITORS,
AUDITS,
BANKING SECTOR,
BANKS,
CAPITAL MARKETS,
CAPITALIZATION,
COMMERCIAL BANKS,
CONSOLIDATED FINANCIAL STATEMENTS,
CONSOLIDATION,
CORPORATE INCOME TAX,
CREDITWORTHINESS,
ECONOMIC GROWTH,
EQUITY FINANCING,
EXTERNAL AUDITORS,
FINANCIAL INSTITUTIONS,
FINANCIAL REPORTING,
FINANCIAL REPORTING STANDARDS,
GROSS DOMESTIC PRODUCT,
HOLDING COMPANIES,
INSURANCE,
INTEREST RATES,
INTERNATIONAL ACCOUNTING STANDARDS,
INTERNATIONAL AUDITING STANDARDS,
LEGAL PROVISION,
LEGISLATION,
LEVEL PLAYING FIELD,
MANDATES,
PENALTIES,
PRIVATE SECTOR,
PROVISIONS,
PUBLIC,
RESERVE REQUIREMENTS,
SECURITIES MARKETS,
SHARE CAPITAL,
SHAREHOLDERS,
SUBSIDIARY,
TAX,
TAX RATES,
TAXATION,
TRANSACTION COSTS, |
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| Online Access: | http://documents.worldbank.org/curated/en/2004/05/6576061/estonia-republic-report-observance-standards-codes-rosc-accounting-auditing
https://hdl.handle.net/10986/14548
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