The Republic of Uzbekistan : Accounting and Auditing
This report describes the results of an assessment of the accounting, financial reporting and auditing requirements and practices of the Republic of Uzbekistan's enterprise and financial sectors. The report uses, inter alia, International Acco...
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| Format: | Accounting and Auditing Assessment (ROSC) |
| Language: | English en_US |
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World Bank, Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2008/12/16344784/republic-uzbekistan-report-observance-standards-codes-rosc-vol-1-1 http://hdl.handle.net/10986/12250 |
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okr-10986-122502021-04-23T14:03:02Z The Republic of Uzbekistan : Accounting and Auditing World Bank ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING DOCUMENTS ACCOUNTING FRAMEWORK ACCOUNTING RECORDS ACCOUNTING REFORM ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACCOUNTS ACCOUNTS PAYABLE ADVERTISING AUDIT COMMITTEE AUDIT EVIDENCE AUDIT REPORTS AUDIT RISK AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROCEDURES AUDITING STANDARDS AUDITOR ROTATION AUDITORS AUDITS BALANCE SHEET BALANCE SHEETS BANK HOLDING BANK HOLDING COMPANIES BANK LOANS BANKING LAWS BANKING SECTOR BANKING SUPERVISION BOOKKEEPING BUSINESS EDUCATION BUSINESS LAW BUSINESS PLANS CABINET OF MINISTERS CAPACITY BUILDING CAPITAL ADEQUACY CENTRAL BANK CIVIL CODE CIVIL LAW COLLATERAL COMMERCIAL BANKS COMMERCIAL ENTERPRISES COMMERCIAL LAW COMMERCIAL LAWS COMPANY LAW COMPLIANCE GAP CONFLICT OF INTEREST CONSOLIDATED FINANCIAL STATEMENTS CORPORATE GOVERNANCE COST OF CAPITAL CREDIBILITY CREDIT INSTITUTIONS CREDIT UNIONS CREDITORS CURRENCY CURRENCY REGULATION CURRENT ASSETS DEBTORS DEBTS DISCLOSURE REQUIREMENTS DUE DILIGENCE ECONOMIC DEVELOPMENT ENFORCEMENT MECHANISM ENTREPRENEURSHIP EQUIPMENT EXCHANGE COMMISSION EXPORTER EXTERNAL AUDITORS FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MARKET FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FIXED ASSETS FOREIGN INVESTMENT GOOD PRACTICE GOOD PRACTICES GROSS DOMESTIC PRODUCT HOLDING HOUSING INCOME STATEMENTS INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE MARKET INSURANCE PREMIUMS INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL DEVELOPMENT INTERNATIONAL RATING AGENCY INTERNATIONAL STANDARDS INVENTORIES INVENTORY INVESTMENT FUNDS INVESTMENT PROJECTS ISSUANCE JOINT-STOCK COMPANIES JOINT-STOCK COMPANY LAWS LEGAL AUTHORITY LEGAL FRAMEWORK LEGAL SYSTEM LEGAL TRANSACTIONS LEGISLATION LENDING DECISIONS LIFE INSURANCE LIMITED LIABILITY LIQUIDITY LLC LOAN LOAN LOSS PROVISIONS MANAGEMENT ACCOUNTING MANDATES MARKET REGULATOR MICROCREDIT MICROFINANCE MONETARY FUND MUNICIPAL GOVERNMENTS NATIONAL BANK OPEN JOINT-STOCK COMPANIES PEER REVIEW PENALTIES PENSION PENSION FUND PLEDGES PRIVATE INVESTORS PRIVATIZATION PRUDENTIAL REQUIREMENTS PUBLIC DISCLOSURE PUBLIC ENTERPRISES PUBLIC FUNDS QUALITY ASSURANCE QUALITY AUDITS QUALITY CONTROL QUANTITATIVE CRITERIA REGULATORY FRAMEWORK REORGANIZATION RESERVE RESERVES RETURNS SECURITIES SECURITIES EXCHANGE SECURITIES MARKET SHAREHOLDER SHAREHOLDERS SMALL BUSINESS SMALL BUSINESSES SOLVENCY STATEMENT REQUIREMENTS STATUTORY AUDITORS STATUTORY REQUIREMENTS STOCK EXCHANGE STOCK EXCHANGES STOCK MARKET SUBSIDIARIES SUPERVISORY BOARD TAX TAX COLLECTION TAXATION TECHNICAL ASSISTANCE TURNOVER VALUATION WITHDRAWAL This report describes the results of an assessment of the accounting, financial reporting and auditing requirements and practices of the Republic of Uzbekistan's enterprise and financial sectors. The report uses, inter alia, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, and draws on international experience and good practices in the field of accounting and audit regulation, to assess the quality of Uzbek financial information and make policy recommendations 2013-02-05T19:53:09Z 2013-02-05T19:53:09Z 2008-12 http://documents.worldbank.org/curated/en/2008/12/16344784/republic-uzbekistan-report-observance-standards-codes-rosc-vol-1-1 http://hdl.handle.net/10986/12250 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) Economic & Sector Work Europe and Central Asia Uzbekistan |
| repository_type |
Digital Repository |
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Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING DOCUMENTS ACCOUNTING FRAMEWORK ACCOUNTING RECORDS ACCOUNTING REFORM ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACCOUNTS ACCOUNTS PAYABLE ADVERTISING AUDIT COMMITTEE AUDIT EVIDENCE AUDIT REPORTS AUDIT RISK AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROCEDURES AUDITING STANDARDS AUDITOR ROTATION AUDITORS AUDITS BALANCE SHEET BALANCE SHEETS BANK HOLDING BANK HOLDING COMPANIES BANK LOANS BANKING LAWS BANKING SECTOR BANKING SUPERVISION BOOKKEEPING BUSINESS EDUCATION BUSINESS LAW BUSINESS PLANS CABINET OF MINISTERS CAPACITY BUILDING CAPITAL ADEQUACY CENTRAL BANK CIVIL CODE CIVIL LAW COLLATERAL COMMERCIAL BANKS COMMERCIAL ENTERPRISES COMMERCIAL LAW COMMERCIAL LAWS COMPANY LAW COMPLIANCE GAP CONFLICT OF INTEREST CONSOLIDATED FINANCIAL STATEMENTS CORPORATE GOVERNANCE COST OF CAPITAL CREDIBILITY CREDIT INSTITUTIONS CREDIT UNIONS CREDITORS CURRENCY CURRENCY REGULATION CURRENT ASSETS DEBTORS DEBTS DISCLOSURE REQUIREMENTS DUE DILIGENCE ECONOMIC DEVELOPMENT ENFORCEMENT MECHANISM ENTREPRENEURSHIP EQUIPMENT EXCHANGE COMMISSION EXPORTER EXTERNAL AUDITORS FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MARKET FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FIXED ASSETS FOREIGN INVESTMENT GOOD PRACTICE GOOD PRACTICES GROSS DOMESTIC PRODUCT HOLDING HOUSING INCOME STATEMENTS INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE MARKET INSURANCE PREMIUMS INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL DEVELOPMENT INTERNATIONAL RATING AGENCY INTERNATIONAL STANDARDS INVENTORIES INVENTORY INVESTMENT FUNDS INVESTMENT PROJECTS ISSUANCE JOINT-STOCK COMPANIES JOINT-STOCK COMPANY LAWS LEGAL AUTHORITY LEGAL FRAMEWORK LEGAL SYSTEM LEGAL TRANSACTIONS LEGISLATION LENDING DECISIONS LIFE INSURANCE LIMITED LIABILITY LIQUIDITY LLC LOAN LOAN LOSS PROVISIONS MANAGEMENT ACCOUNTING MANDATES MARKET REGULATOR MICROCREDIT MICROFINANCE MONETARY FUND MUNICIPAL GOVERNMENTS NATIONAL BANK OPEN JOINT-STOCK COMPANIES PEER REVIEW PENALTIES PENSION PENSION FUND PLEDGES PRIVATE INVESTORS PRIVATIZATION PRUDENTIAL REQUIREMENTS PUBLIC DISCLOSURE PUBLIC ENTERPRISES PUBLIC FUNDS QUALITY ASSURANCE QUALITY AUDITS QUALITY CONTROL QUANTITATIVE CRITERIA REGULATORY FRAMEWORK REORGANIZATION RESERVE RESERVES RETURNS SECURITIES SECURITIES EXCHANGE SECURITIES MARKET SHAREHOLDER SHAREHOLDERS SMALL BUSINESS SMALL BUSINESSES SOLVENCY STATEMENT REQUIREMENTS STATUTORY AUDITORS STATUTORY REQUIREMENTS STOCK EXCHANGE STOCK EXCHANGES STOCK MARKET SUBSIDIARIES SUPERVISORY BOARD TAX TAX COLLECTION TAXATION TECHNICAL ASSISTANCE TURNOVER VALUATION WITHDRAWAL |
| spellingShingle |
ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING DOCUMENTS ACCOUNTING FRAMEWORK ACCOUNTING RECORDS ACCOUNTING REFORM ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACCOUNTS ACCOUNTS PAYABLE ADVERTISING AUDIT COMMITTEE AUDIT EVIDENCE AUDIT REPORTS AUDIT RISK AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROCEDURES AUDITING STANDARDS AUDITOR ROTATION AUDITORS AUDITS BALANCE SHEET BALANCE SHEETS BANK HOLDING BANK HOLDING COMPANIES BANK LOANS BANKING LAWS BANKING SECTOR BANKING SUPERVISION BOOKKEEPING BUSINESS EDUCATION BUSINESS LAW BUSINESS PLANS CABINET OF MINISTERS CAPACITY BUILDING CAPITAL ADEQUACY CENTRAL BANK CIVIL CODE CIVIL LAW COLLATERAL COMMERCIAL BANKS COMMERCIAL ENTERPRISES COMMERCIAL LAW COMMERCIAL LAWS COMPANY LAW COMPLIANCE GAP CONFLICT OF INTEREST CONSOLIDATED FINANCIAL STATEMENTS CORPORATE GOVERNANCE COST OF CAPITAL CREDIBILITY CREDIT INSTITUTIONS CREDIT UNIONS CREDITORS CURRENCY CURRENCY REGULATION CURRENT ASSETS DEBTORS DEBTS DISCLOSURE REQUIREMENTS DUE DILIGENCE ECONOMIC DEVELOPMENT ENFORCEMENT MECHANISM ENTREPRENEURSHIP EQUIPMENT EXCHANGE COMMISSION EXPORTER EXTERNAL AUDITORS FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MARKET FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FIXED ASSETS FOREIGN INVESTMENT GOOD PRACTICE GOOD PRACTICES GROSS DOMESTIC PRODUCT HOLDING HOUSING INCOME STATEMENTS INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE MARKET INSURANCE PREMIUMS INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL DEVELOPMENT INTERNATIONAL RATING AGENCY INTERNATIONAL STANDARDS INVENTORIES INVENTORY INVESTMENT FUNDS INVESTMENT PROJECTS ISSUANCE JOINT-STOCK COMPANIES JOINT-STOCK COMPANY LAWS LEGAL AUTHORITY LEGAL FRAMEWORK LEGAL SYSTEM LEGAL TRANSACTIONS LEGISLATION LENDING DECISIONS LIFE INSURANCE LIMITED LIABILITY LIQUIDITY LLC LOAN LOAN LOSS PROVISIONS MANAGEMENT ACCOUNTING MANDATES MARKET REGULATOR MICROCREDIT MICROFINANCE MONETARY FUND MUNICIPAL GOVERNMENTS NATIONAL BANK OPEN JOINT-STOCK COMPANIES PEER REVIEW PENALTIES PENSION PENSION FUND PLEDGES PRIVATE INVESTORS PRIVATIZATION PRUDENTIAL REQUIREMENTS PUBLIC DISCLOSURE PUBLIC ENTERPRISES PUBLIC FUNDS QUALITY ASSURANCE QUALITY AUDITS QUALITY CONTROL QUANTITATIVE CRITERIA REGULATORY FRAMEWORK REORGANIZATION RESERVE RESERVES RETURNS SECURITIES SECURITIES EXCHANGE SECURITIES MARKET SHAREHOLDER SHAREHOLDERS SMALL BUSINESS SMALL BUSINESSES SOLVENCY STATEMENT REQUIREMENTS STATUTORY AUDITORS STATUTORY REQUIREMENTS STOCK EXCHANGE STOCK EXCHANGES STOCK MARKET SUBSIDIARIES SUPERVISORY BOARD TAX TAX COLLECTION TAXATION TECHNICAL ASSISTANCE TURNOVER VALUATION WITHDRAWAL World Bank The Republic of Uzbekistan : Accounting and Auditing |
| geographic_facet |
Europe and Central Asia Uzbekistan |
| description |
This report describes the results of an
assessment of the accounting, financial reporting and
auditing requirements and practices of the Republic of
Uzbekistan's enterprise and financial sectors. The
report uses, inter alia, International Accounting Standards
(IAS), International Financial Reporting Standards (IFRS),
and International Standards on Auditing (ISA) as benchmarks,
and draws on international experience and good practices in
the field of accounting and audit regulation, to assess the
quality of Uzbek financial information and make policy recommendations |
| format |
Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
The Republic of Uzbekistan : Accounting and Auditing |
| title_short |
The Republic of Uzbekistan : Accounting and Auditing |
| title_full |
The Republic of Uzbekistan : Accounting and Auditing |
| title_fullStr |
The Republic of Uzbekistan : Accounting and Auditing |
| title_full_unstemmed |
The Republic of Uzbekistan : Accounting and Auditing |
| title_sort |
republic of uzbekistan : accounting and auditing |
| publisher |
World Bank, Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2008/12/16344784/republic-uzbekistan-report-observance-standards-codes-rosc-vol-1-1 http://hdl.handle.net/10986/12250 |
| _version_ |
1764420508501147648 |