Accounting and Auditing
This assessment of accounting and auditing practices in Ukraine 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 both a review of both mandatory requirements and actual practice. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practice in the field of accounting and auditing regulation. All the key economic sectors in Ukraine rely on high quality financial information, which requires high quality private sector accounting and auditing. As Ukraine moves towards further reforms, liberalization and deregulation in efforts to foster an investment-friendly business environment enhanced financial transparency and improved accounting and auditing practices must support this. In this context, this report sets out policy recommendations to enhance the quality of corporate financial reporting and foster a financial reporting platform conducive to sustainable private and financial sector growth, thus increasing access to global financial markets and other tools of the market economy.
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Banco Mundial |
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Estados Unidos |
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Bibliográfico |
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America del Norte |
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Biblioteca del Banco Mundial |
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English en_US |
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ACCOUNTABILITY ACCOUNTANCY ACCOUNTANCY FIRMS ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING FRAMEWORK ACCOUNTING POLICIES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTS ACQUISITIONS ASSET VALUE AUDIT COMMITTEE AUDIT REPORTS AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITORS AUDITS BALANCE SHEET BALANCE SHEETS BANK DEPOSITS BANK OF LATVIA BANKING INSTITUTIONS BANKING LAW BANKING LEGISLATION BANKING REGULATIONS BANKING SECTOR BANKING SUPERVISION BANKING SYSTEM BEARER BONDS BOOKKEEPING BROKERAGES BROKERS BUSINESS ADMINISTRATION BUSINESS SCHOOLS CAPACITY BUILDING CAPITAL MARKETS CASH FLOW CIVIL LAW COMMERCIAL BANKS COMMERCIAL CODES COMPANY LAW COMPLIANCE GAP CONSOLIDATED FINANCIAL STATEMENTS CORPORATE BONDS CORPORATE GOVERNANCE CREDIBILITY CREDIT UNIONS CREDITORS DEBENTURES DEPOSIT DEPOSIT LIABILITIES EARNINGS GROWTH ECONOMIC REFORM EQUIPMENT EXTERNAL FUNDING FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL LEASING FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SECTOR DEVELOPMENT FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FOREIGN BANKS FOREIGN CAPITAL FOREIGN CURRENCY FOREIGN DIRECT INVESTMENT FOREIGN INSURERS FOREIGN INVESTMENTS FOREIGN INVESTORS FREE MARKET ECONOMY GOOD PRACTICE GOOD PRACTICES HOLDING HOLDING COMPANIES INCOME TAX INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE PREMIUMS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INTERNATIONAL FINANCIAL MARKETS INTERNATIONAL MARKETS INTERNATIONAL STANDARDS INVESTMENT FINANCE INVESTMENT FUNDS INVESTMENT INSTITUTIONS INVESTOR CONFIDENCE ISSUERS OF SECURITIES JOINT STOCK COMPANIES JOINT STOCK COMPANY JOINT-STOCK COMPANIES LAWS LEGAL FRAMEWORK LEGAL PROVISIONS LEGAL SYSTEM LEGISLATION LEGISLATIVE FRAMEWORK LIABILITY LIMITED LIABILITY LIQUIDITY LLC MANAGEMENT ACCOUNTING MARKET CONDITIONS MARKET ECONOMY MARKET INDICES MARKET PARTICIPANTS MARKET REQUIREMENTS MINIMUM CAPITAL REQUIREMENTS MONETARY FUND MORTGAGE MORTGAGE FINANCE MUTUAL FUNDS NATIONAL BANK NEW ENTRANTS OPEN JOINT STOCK COMPANIES OPEN JOINT-STOCK COMPANIES PARENT COMPANIES PEER REVIEW PENSION PENSION FUND PENSION FUNDS PENSIONS POCKET BANKS POLITICAL UNCERTAINTIES PORTFOLIO POTENTIAL INVESTORS PRIVATE PLACEMENT PRIVATE PLACEMENTS PRIVATIZATION PUBLIC DISCLOSURE PUBLIC REGISTRY QUALITY ASSURANCE QUALITY AUDITS QUALITY CONTROL REGULATORY FRAMEWORK REGULATORY INFRASTRUCTURE REGULATORY REPORTS RESERVES RETURN RETURNS SECURITIES SECURITIES LAW SECURITIES MARKET SHAREHOLDERS SMALL BANKS SOLVENCY STATUTORY AUDITORS STOCK EXCHANGE STOCK EXCHANGES STOCK MARKET STOCK MARKETS SUBSIDIARIES SUPERVISORY AUTHORITIES SUPERVISORY BOARD TAX TAX ADMINISTRATION TAX RULES TAXATION TELECOMMUNICATIONS TRADING TRANSPARENCY TURNOVER ACCOUNTABILITY ACCOUNTANCY ACCOUNTANCY FIRMS ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING FRAMEWORK ACCOUNTING POLICIES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTS ACQUISITIONS ASSET VALUE AUDIT COMMITTEE AUDIT REPORTS AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITORS AUDITS BALANCE SHEET BALANCE SHEETS BANK DEPOSITS BANK OF LATVIA BANKING INSTITUTIONS BANKING LAW BANKING LEGISLATION BANKING REGULATIONS BANKING SECTOR BANKING SUPERVISION BANKING SYSTEM BEARER BONDS BOOKKEEPING BROKERAGES BROKERS BUSINESS ADMINISTRATION BUSINESS SCHOOLS CAPACITY BUILDING CAPITAL MARKETS CASH FLOW CIVIL LAW COMMERCIAL BANKS COMMERCIAL CODES COMPANY LAW COMPLIANCE GAP CONSOLIDATED FINANCIAL STATEMENTS CORPORATE BONDS CORPORATE GOVERNANCE CREDIBILITY CREDIT UNIONS CREDITORS DEBENTURES DEPOSIT DEPOSIT LIABILITIES EARNINGS GROWTH ECONOMIC REFORM EQUIPMENT EXTERNAL FUNDING FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL LEASING FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SECTOR DEVELOPMENT FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FOREIGN BANKS FOREIGN CAPITAL FOREIGN CURRENCY FOREIGN DIRECT INVESTMENT FOREIGN INSURERS FOREIGN INVESTMENTS FOREIGN INVESTORS FREE MARKET ECONOMY GOOD PRACTICE GOOD PRACTICES HOLDING HOLDING COMPANIES INCOME TAX INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE PREMIUMS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INTERNATIONAL FINANCIAL MARKETS INTERNATIONAL MARKETS INTERNATIONAL STANDARDS INVESTMENT FINANCE INVESTMENT FUNDS INVESTMENT INSTITUTIONS INVESTOR CONFIDENCE ISSUERS OF SECURITIES JOINT STOCK COMPANIES JOINT STOCK COMPANY JOINT-STOCK COMPANIES LAWS LEGAL FRAMEWORK LEGAL PROVISIONS LEGAL SYSTEM LEGISLATION LEGISLATIVE FRAMEWORK LIABILITY LIMITED LIABILITY LIQUIDITY LLC MANAGEMENT ACCOUNTING MARKET CONDITIONS MARKET ECONOMY MARKET INDICES MARKET PARTICIPANTS MARKET REQUIREMENTS MINIMUM CAPITAL REQUIREMENTS MONETARY FUND MORTGAGE MORTGAGE FINANCE MUTUAL FUNDS NATIONAL BANK NEW ENTRANTS OPEN JOINT STOCK COMPANIES OPEN JOINT-STOCK COMPANIES PARENT COMPANIES PEER REVIEW PENSION PENSION FUND PENSION FUNDS PENSIONS POCKET BANKS POLITICAL UNCERTAINTIES PORTFOLIO POTENTIAL INVESTORS PRIVATE PLACEMENT PRIVATE PLACEMENTS PRIVATIZATION PUBLIC DISCLOSURE PUBLIC REGISTRY QUALITY ASSURANCE QUALITY AUDITS QUALITY CONTROL REGULATORY FRAMEWORK REGULATORY INFRASTRUCTURE REGULATORY REPORTS RESERVES RETURN RETURNS SECURITIES SECURITIES LAW SECURITIES MARKET SHAREHOLDERS SMALL BANKS SOLVENCY STATUTORY AUDITORS STOCK EXCHANGE STOCK EXCHANGES STOCK MARKET STOCK MARKETS SUBSIDIARIES SUPERVISORY AUTHORITIES SUPERVISORY BOARD TAX TAX ADMINISTRATION TAX RULES TAXATION TELECOMMUNICATIONS TRADING TRANSPARENCY TURNOVER |
spellingShingle |
ACCOUNTABILITY ACCOUNTANCY ACCOUNTANCY FIRMS ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING FRAMEWORK ACCOUNTING POLICIES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTS ACQUISITIONS ASSET VALUE AUDIT COMMITTEE AUDIT REPORTS AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITORS AUDITS BALANCE SHEET BALANCE SHEETS BANK DEPOSITS BANK OF LATVIA BANKING INSTITUTIONS BANKING LAW BANKING LEGISLATION BANKING REGULATIONS BANKING SECTOR BANKING SUPERVISION BANKING SYSTEM BEARER BONDS BOOKKEEPING BROKERAGES BROKERS BUSINESS ADMINISTRATION BUSINESS SCHOOLS CAPACITY BUILDING CAPITAL MARKETS CASH FLOW CIVIL LAW COMMERCIAL BANKS COMMERCIAL CODES COMPANY LAW COMPLIANCE GAP CONSOLIDATED FINANCIAL STATEMENTS CORPORATE BONDS CORPORATE GOVERNANCE CREDIBILITY CREDIT UNIONS CREDITORS DEBENTURES DEPOSIT DEPOSIT LIABILITIES EARNINGS GROWTH ECONOMIC REFORM EQUIPMENT EXTERNAL FUNDING FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL LEASING FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SECTOR DEVELOPMENT FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FOREIGN BANKS FOREIGN CAPITAL FOREIGN CURRENCY FOREIGN DIRECT INVESTMENT FOREIGN INSURERS FOREIGN INVESTMENTS FOREIGN INVESTORS FREE MARKET ECONOMY GOOD PRACTICE GOOD PRACTICES HOLDING HOLDING COMPANIES INCOME TAX INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE PREMIUMS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INTERNATIONAL FINANCIAL MARKETS INTERNATIONAL MARKETS INTERNATIONAL STANDARDS INVESTMENT FINANCE INVESTMENT FUNDS INVESTMENT INSTITUTIONS INVESTOR CONFIDENCE ISSUERS OF SECURITIES JOINT STOCK COMPANIES JOINT STOCK COMPANY JOINT-STOCK COMPANIES LAWS LEGAL FRAMEWORK LEGAL PROVISIONS LEGAL SYSTEM LEGISLATION LEGISLATIVE FRAMEWORK LIABILITY LIMITED LIABILITY LIQUIDITY LLC MANAGEMENT ACCOUNTING MARKET CONDITIONS MARKET ECONOMY MARKET INDICES MARKET PARTICIPANTS MARKET REQUIREMENTS MINIMUM CAPITAL REQUIREMENTS MONETARY FUND MORTGAGE MORTGAGE FINANCE MUTUAL FUNDS NATIONAL BANK NEW ENTRANTS OPEN JOINT STOCK COMPANIES OPEN JOINT-STOCK COMPANIES PARENT COMPANIES PEER REVIEW PENSION PENSION FUND PENSION FUNDS PENSIONS POCKET BANKS POLITICAL UNCERTAINTIES PORTFOLIO POTENTIAL INVESTORS PRIVATE PLACEMENT PRIVATE PLACEMENTS PRIVATIZATION PUBLIC DISCLOSURE PUBLIC REGISTRY QUALITY ASSURANCE QUALITY AUDITS QUALITY CONTROL REGULATORY FRAMEWORK REGULATORY INFRASTRUCTURE REGULATORY REPORTS RESERVES RETURN RETURNS SECURITIES SECURITIES LAW SECURITIES MARKET SHAREHOLDERS SMALL BANKS SOLVENCY STATUTORY AUDITORS STOCK EXCHANGE STOCK EXCHANGES STOCK MARKET STOCK MARKETS SUBSIDIARIES SUPERVISORY AUTHORITIES SUPERVISORY BOARD TAX TAX ADMINISTRATION TAX RULES TAXATION TELECOMMUNICATIONS TRADING TRANSPARENCY TURNOVER ACCOUNTABILITY ACCOUNTANCY ACCOUNTANCY FIRMS ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING FRAMEWORK ACCOUNTING POLICIES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTS ACQUISITIONS ASSET VALUE AUDIT COMMITTEE AUDIT REPORTS AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITORS AUDITS BALANCE SHEET BALANCE SHEETS BANK DEPOSITS BANK OF LATVIA BANKING INSTITUTIONS BANKING LAW BANKING LEGISLATION BANKING REGULATIONS BANKING SECTOR BANKING SUPERVISION BANKING SYSTEM BEARER BONDS BOOKKEEPING BROKERAGES BROKERS BUSINESS ADMINISTRATION BUSINESS SCHOOLS CAPACITY BUILDING CAPITAL MARKETS CASH FLOW CIVIL LAW COMMERCIAL BANKS COMMERCIAL CODES COMPANY LAW COMPLIANCE GAP CONSOLIDATED FINANCIAL STATEMENTS CORPORATE BONDS CORPORATE GOVERNANCE CREDIBILITY CREDIT UNIONS CREDITORS DEBENTURES DEPOSIT DEPOSIT LIABILITIES EARNINGS GROWTH ECONOMIC REFORM EQUIPMENT EXTERNAL FUNDING FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL LEASING FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SECTOR DEVELOPMENT FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FOREIGN BANKS FOREIGN CAPITAL FOREIGN CURRENCY FOREIGN DIRECT INVESTMENT FOREIGN INSURERS FOREIGN INVESTMENTS FOREIGN INVESTORS FREE MARKET ECONOMY GOOD PRACTICE GOOD PRACTICES HOLDING HOLDING COMPANIES INCOME TAX INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE PREMIUMS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INTERNATIONAL FINANCIAL MARKETS INTERNATIONAL MARKETS INTERNATIONAL STANDARDS INVESTMENT FINANCE INVESTMENT FUNDS INVESTMENT INSTITUTIONS INVESTOR CONFIDENCE ISSUERS OF SECURITIES JOINT STOCK COMPANIES JOINT STOCK COMPANY JOINT-STOCK COMPANIES LAWS LEGAL FRAMEWORK LEGAL PROVISIONS LEGAL SYSTEM LEGISLATION LEGISLATIVE FRAMEWORK LIABILITY LIMITED LIABILITY LIQUIDITY LLC MANAGEMENT ACCOUNTING MARKET CONDITIONS MARKET ECONOMY MARKET INDICES MARKET PARTICIPANTS MARKET REQUIREMENTS MINIMUM CAPITAL REQUIREMENTS MONETARY FUND MORTGAGE MORTGAGE FINANCE MUTUAL FUNDS NATIONAL BANK NEW ENTRANTS OPEN JOINT STOCK COMPANIES OPEN JOINT-STOCK COMPANIES PARENT COMPANIES PEER REVIEW PENSION PENSION FUND PENSION FUNDS PENSIONS POCKET BANKS POLITICAL UNCERTAINTIES PORTFOLIO POTENTIAL INVESTORS PRIVATE PLACEMENT PRIVATE PLACEMENTS PRIVATIZATION PUBLIC DISCLOSURE PUBLIC REGISTRY QUALITY ASSURANCE QUALITY AUDITS QUALITY CONTROL REGULATORY FRAMEWORK REGULATORY INFRASTRUCTURE REGULATORY REPORTS RESERVES RETURN RETURNS SECURITIES SECURITIES LAW SECURITIES MARKET SHAREHOLDERS SMALL BANKS SOLVENCY STATUTORY AUDITORS STOCK EXCHANGE STOCK EXCHANGES STOCK MARKET STOCK MARKETS SUBSIDIARIES SUPERVISORY AUTHORITIES SUPERVISORY BOARD TAX TAX ADMINISTRATION TAX RULES TAXATION TELECOMMUNICATIONS TRADING TRANSPARENCY TURNOVER World Bank Accounting and Auditing |
description |
This assessment of accounting and
auditing practices in Ukraine 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 both a review of both mandatory requirements and
actual practice. The report uses International Financial
Reporting Standards (IFRS) and International Standards on
Auditing (ISA) as benchmarks and draws on international
experience and good practice in the field of accounting and
auditing regulation. All the key economic sectors in Ukraine
rely on high quality financial information, which requires
high quality private sector accounting and auditing. As
Ukraine moves towards further reforms, liberalization and
deregulation in efforts to foster an investment-friendly
business environment enhanced financial transparency and
improved accounting and auditing practices must support
this. In this context, this report sets out policy
recommendations to enhance the quality of corporate
financial reporting and foster a financial reporting
platform conducive to sustainable private and financial
sector growth, thus increasing access to global financial
markets and other tools of the market economy. |
format |
Report |
topic_facet |
ACCOUNTABILITY ACCOUNTANCY ACCOUNTANCY FIRMS ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING FRAMEWORK ACCOUNTING POLICIES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTS ACQUISITIONS ASSET VALUE AUDIT COMMITTEE AUDIT REPORTS AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITORS AUDITS BALANCE SHEET BALANCE SHEETS BANK DEPOSITS BANK OF LATVIA BANKING INSTITUTIONS BANKING LAW BANKING LEGISLATION BANKING REGULATIONS BANKING SECTOR BANKING SUPERVISION BANKING SYSTEM BEARER BONDS BOOKKEEPING BROKERAGES BROKERS BUSINESS ADMINISTRATION BUSINESS SCHOOLS CAPACITY BUILDING CAPITAL MARKETS CASH FLOW CIVIL LAW COMMERCIAL BANKS COMMERCIAL CODES COMPANY LAW COMPLIANCE GAP CONSOLIDATED FINANCIAL STATEMENTS CORPORATE BONDS CORPORATE GOVERNANCE CREDIBILITY CREDIT UNIONS CREDITORS DEBENTURES DEPOSIT DEPOSIT LIABILITIES EARNINGS GROWTH ECONOMIC REFORM EQUIPMENT EXTERNAL FUNDING FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL LEASING FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SECTOR DEVELOPMENT FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FOREIGN BANKS FOREIGN CAPITAL FOREIGN CURRENCY FOREIGN DIRECT INVESTMENT FOREIGN INSURERS FOREIGN INVESTMENTS FOREIGN INVESTORS FREE MARKET ECONOMY GOOD PRACTICE GOOD PRACTICES HOLDING HOLDING COMPANIES INCOME TAX INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE PREMIUMS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INTERNATIONAL FINANCIAL MARKETS INTERNATIONAL MARKETS INTERNATIONAL STANDARDS INVESTMENT FINANCE INVESTMENT FUNDS INVESTMENT INSTITUTIONS INVESTOR CONFIDENCE ISSUERS OF SECURITIES JOINT STOCK COMPANIES JOINT STOCK COMPANY JOINT-STOCK COMPANIES LAWS LEGAL FRAMEWORK LEGAL PROVISIONS LEGAL SYSTEM LEGISLATION LEGISLATIVE FRAMEWORK LIABILITY LIMITED LIABILITY LIQUIDITY LLC MANAGEMENT ACCOUNTING MARKET CONDITIONS MARKET ECONOMY MARKET INDICES MARKET PARTICIPANTS MARKET REQUIREMENTS MINIMUM CAPITAL REQUIREMENTS MONETARY FUND MORTGAGE MORTGAGE FINANCE MUTUAL FUNDS NATIONAL BANK NEW ENTRANTS OPEN JOINT STOCK COMPANIES OPEN JOINT-STOCK COMPANIES PARENT COMPANIES PEER REVIEW PENSION PENSION FUND PENSION FUNDS PENSIONS POCKET BANKS POLITICAL UNCERTAINTIES PORTFOLIO POTENTIAL INVESTORS PRIVATE PLACEMENT PRIVATE PLACEMENTS PRIVATIZATION PUBLIC DISCLOSURE PUBLIC REGISTRY QUALITY ASSURANCE QUALITY AUDITS QUALITY CONTROL REGULATORY FRAMEWORK REGULATORY INFRASTRUCTURE REGULATORY REPORTS RESERVES RETURN RETURNS SECURITIES SECURITIES LAW SECURITIES MARKET SHAREHOLDERS SMALL BANKS SOLVENCY STATUTORY AUDITORS STOCK EXCHANGE STOCK EXCHANGES STOCK MARKET STOCK MARKETS SUBSIDIARIES SUPERVISORY AUTHORITIES SUPERVISORY BOARD TAX TAX ADMINISTRATION TAX RULES TAXATION TELECOMMUNICATIONS TRADING TRANSPARENCY TURNOVER |
author |
World Bank |
author_facet |
World Bank |
author_sort |
World Bank |
title |
Accounting and Auditing |
title_short |
Accounting and Auditing |
title_full |
Accounting and Auditing |
title_fullStr |
Accounting and Auditing |
title_full_unstemmed |
Accounting and Auditing |
title_sort |
accounting and auditing |
publisher |
Washington, DC |
publishDate |
2008-12 |
url |
http://documents.worldbank.org/curated/en/170561468313768947/Ukraine-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing https://hdl.handle.net/10986/28236 |
work_keys_str_mv |
AT worldbank accountingandauditing AT worldbank ukraine |
_version_ |
1807158483158564864 |
spelling |
dig-okr-10986282362024-08-08T15:41:02Z Accounting and Auditing Ukraine World Bank ACCOUNTABILITY ACCOUNTANCY ACCOUNTANCY FIRMS ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING FRAMEWORK ACCOUNTING POLICIES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTS ACQUISITIONS ASSET VALUE AUDIT COMMITTEE AUDIT REPORTS AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITORS AUDITS BALANCE SHEET BALANCE SHEETS BANK DEPOSITS BANK OF LATVIA BANKING INSTITUTIONS BANKING LAW BANKING LEGISLATION BANKING REGULATIONS BANKING SECTOR BANKING SUPERVISION BANKING SYSTEM BEARER BONDS BOOKKEEPING BROKERAGES BROKERS BUSINESS ADMINISTRATION BUSINESS SCHOOLS CAPACITY BUILDING CAPITAL MARKETS CASH FLOW CIVIL LAW COMMERCIAL BANKS COMMERCIAL CODES COMPANY LAW COMPLIANCE GAP CONSOLIDATED FINANCIAL STATEMENTS CORPORATE BONDS CORPORATE GOVERNANCE CREDIBILITY CREDIT UNIONS CREDITORS DEBENTURES DEPOSIT DEPOSIT LIABILITIES EARNINGS GROWTH ECONOMIC REFORM EQUIPMENT EXTERNAL FUNDING FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL LEASING FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SECTOR DEVELOPMENT FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FOREIGN BANKS FOREIGN CAPITAL FOREIGN CURRENCY FOREIGN DIRECT INVESTMENT FOREIGN INSURERS FOREIGN INVESTMENTS FOREIGN INVESTORS FREE MARKET ECONOMY GOOD PRACTICE GOOD PRACTICES HOLDING HOLDING COMPANIES INCOME TAX INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE PREMIUMS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INTERNATIONAL FINANCIAL MARKETS INTERNATIONAL MARKETS INTERNATIONAL STANDARDS INVESTMENT FINANCE INVESTMENT FUNDS INVESTMENT INSTITUTIONS INVESTOR CONFIDENCE ISSUERS OF SECURITIES JOINT STOCK COMPANIES JOINT STOCK COMPANY JOINT-STOCK COMPANIES LAWS LEGAL FRAMEWORK LEGAL PROVISIONS LEGAL SYSTEM LEGISLATION LEGISLATIVE FRAMEWORK LIABILITY LIMITED LIABILITY LIQUIDITY LLC MANAGEMENT ACCOUNTING MARKET CONDITIONS MARKET ECONOMY MARKET INDICES MARKET PARTICIPANTS MARKET REQUIREMENTS MINIMUM CAPITAL REQUIREMENTS MONETARY FUND MORTGAGE MORTGAGE FINANCE MUTUAL FUNDS NATIONAL BANK NEW ENTRANTS OPEN JOINT STOCK COMPANIES OPEN JOINT-STOCK COMPANIES PARENT COMPANIES PEER REVIEW PENSION PENSION FUND PENSION FUNDS PENSIONS POCKET BANKS POLITICAL UNCERTAINTIES PORTFOLIO POTENTIAL INVESTORS PRIVATE PLACEMENT PRIVATE PLACEMENTS PRIVATIZATION PUBLIC DISCLOSURE PUBLIC REGISTRY QUALITY ASSURANCE QUALITY AUDITS QUALITY CONTROL REGULATORY FRAMEWORK REGULATORY INFRASTRUCTURE REGULATORY REPORTS RESERVES RETURN RETURNS SECURITIES SECURITIES LAW SECURITIES MARKET SHAREHOLDERS SMALL BANKS SOLVENCY STATUTORY AUDITORS STOCK EXCHANGE STOCK EXCHANGES STOCK MARKET STOCK MARKETS SUBSIDIARIES SUPERVISORY AUTHORITIES SUPERVISORY BOARD TAX TAX ADMINISTRATION TAX RULES TAXATION TELECOMMUNICATIONS TRADING TRANSPARENCY TURNOVER This assessment of accounting and auditing practices in Ukraine 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 both a review of both mandatory requirements and actual practice. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practice in the field of accounting and auditing regulation. All the key economic sectors in Ukraine rely on high quality financial information, which requires high quality private sector accounting and auditing. As Ukraine moves towards further reforms, liberalization and deregulation in efforts to foster an investment-friendly business environment enhanced financial transparency and improved accounting and auditing practices must support this. In this context, this report sets out policy recommendations to enhance the quality of corporate financial reporting and foster a financial reporting platform conducive to sustainable private and financial sector growth, thus increasing access to global financial markets and other tools of the market economy. 2017-09-08T18:56:44Z 2017-09-08T18:56:44Z 2008-12 Report Rapport Informe http://documents.worldbank.org/curated/en/170561468313768947/Ukraine-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing https://hdl.handle.net/10986/28236 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank application/pdf text/plain Washington, DC |