Bosnia and Herzegovina

This Technical Note was prepared in the context of a joint World Bank-IMF Financial Sector Assessment Program mission in Bosnia and Herzegovina during October-November 2014. Bosnia and Herzegovina has substantially aligned its accounting and auditing laws with the EU acquis communautaire and will need to implement the new Directives on Accounting and Auditing in 2016.

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Bibliographic Details
Main Authors: World Bank, International Monetary Fund
Format: Report biblioteca
Language:English
en_US
Published: World Bank, Washington, DC 2015-06
Subjects:INTERNATIONAL ACCOUNTING STANDARDS, LIMITED, HARMONIZATION, RISKS, CAPITAL MARKETS, REGULATORY FRAMEWORK, LIABILITY, ACCOUNTING, CUSTOMER, FINANCIAL COMPANIES, STOCK, INCOME, INTEREST, LAWS, GOVERNMENT, PUBLIC RECORD, EXCHANGE, OPTION, STRATEGIES, ELECTRONIC SIGNATURE, INFORMATION, ACCOUNTING FRAMEWORK, MONITORING, REVENUES, FINANCIAL STATEMENTS, COMPANIES, INTERESTED PARTIES, LOAN, FINANCIAL STATEMENT, LEGAL ENTITIES, PRIVATE PENSION, AUDIT COMMITTEE, PENSION, INSTRUMENTS, AUDITS, INSURANCE COMPANY, SMALLER COMPANIES, SAVINGS, TECHNICAL ASSISTANCE, EXCHANGE COMMISSION, TRAINING, SECURITIES MARKET, PARTNERSHIPS, UNION, CONTRACTS, INVESTMENT FUNDS, MONETARY FUND, ADOPTION, MARKETS, TRUST, ORGANIZATIONS, COMPANY LAW, SMALL COMPANIES, MEDIUM, STOCKHOLDERS, STANDARDS, LOANS, REGULATORY CAPACITY, PENSION FUNDS, LEGAL FRAMEWORK, FINANCE, BANKING SECTOR, BROKERS, BANKS, STOCK COMPANIES, INSURANCES, INTERNATIONAL STANDARDS, MANAGERS, EQUITY, REGULATORY AGENCIES, PROFESSIONAL EDUCATION, ASSET VALUE, POLICIES, AUDITORS, TRANSPARENCY, VALUE, PENSIONS, BANK, INVESTIGATION, CLOSED JOINT-STOCK COMPANIES, EXCHANGES, FINANCIAL INSTRUMENTS, ASSOCIATION, SANCTION, ACCRUAL, LARGE COMPANIES, INSTITUTIONAL CAPACITY, SHARES, ACCRUAL ACCOUNTING, ASSETS, SUPERVISORY AGENCIES, MARKET, REGULATORY BODIES, JOINT-STOCK COMPANIES, COMPANY, SECURITIES, TREASURY, MICROCREDIT, ENFORCEMENT, INSURANCE, OPEN JOINT-STOCK COMPANIES, ETHICS, STATE, COMPANIES LAW, PROFESSIONAL BODY, SECURITIES EXCHANGE, DISMISSAL, ACCOUNTING STANDARDS, STOCK EXCHANGE, INVESTMENT, SHARE, ORGANIZATION, COLLATERAL, FINANCIAL INFORMATION, INTERNAL CONTROL, INTERNATIONAL STANDARD, BANKING, DISCIPLINE, COOPERATIVES, REGULATORS, REVENUE, LAW, UNIVERSITY, INVESTMENTS, SUPERVISORY AGENCY, CORPORATE ACCOUNTING, AGREEMENT, COMPANY LAW DIRECTIVE, AUDIT, INSURANCE COMPANIES, PERSONS, FINANCIAL SECTOR, GOVERNMENTS, LEVELS OF COLLATERAL, STOCK EXCHANGES, COLLATERAL FOR LOANS,
Online Access:http://documents.worldbank.org/curated/en/2015/07/24815088/bosnia-herzegovina-financial-sector-assessment-program-accounting-auditing-technical-note
https://hdl.handle.net/10986/22370
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