Bosnia and Herzegovina : Accounting and Auditing

Bosnia and Herzegovina : Accounting and Auditing

This assessment of accounting and auditing (A&A) practices in Bosnia and Herzegovina is part of a joint initiative by the World Bank and International Monetary Fund (IMF) to prepare reports on the Observance of Standards and Codes (ROSC). The a...

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Bibliographic Details
Main Author:	World Bank
Format:	Accounting and Auditing Assessment (ROSC)
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCESS TO FINANCING ACCOUNT ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING CURRICULA ACCOUNTING FIRMS ACCOUNTING POLICIES ACCOUNTING STANDARD ACCOUNTING SYSTEMS ACCOUNTS ASSET VALUE AUDIT COMMITTEE AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS AUTONOMY BALANCE SHEET BANK ASSETS BANKING ASSETS BANKING SECTOR BANKING SUPERVISION BANKING SYSTEM BANKS BOOKKEEPING BROKERAGE BROKERS CAPITAL ACCOUNT CENTRAL BANK CENTRAL BANK OF BOSNIA AND HERZEGOVINA CERTIFIED PUBLIC ACCOUNTANTS COMMERCIAL BANK COMMERCIAL BANK CREDIT COMMERCIAL BANKS COMMERCIAL LAW COMPANY LAW COMPLIANCE GAP CONFLICT OF INTEREST CONFLICTS OF INTEREST CONSOLIDATED FINANCIAL STATEMENTS COOPERATIVES CORPORATE GOVERNANCE CURRENCY CURRENT ACCOUNT DEFICIT CURRENT ACCOUNT DEFICITS DECENTRALIZATION DEFICITS DUE DILIGENCE ECONOMIC DEVELOPMENT ENABLING ENVIRONMENT ENFORCEMENT MECHANISM ENFORCEMENT MECHANISMS ETHNIC GROUPS EXCHANGE COMMISSION EXPORT GROWTH FINANCIAL ACCOUNTING FINANCIAL CRISIS FINANCIAL INFORMATION FINANCIAL INSTRUMENTS FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL SERVICES FINANCIAL STABILITY FINANCIAL STATEMENT FINANCIAL STATEMENTS FOREIGN BANKS FOREIGN DIRECT INVESTMENT FOREIGN EXCHANGE FOREIGN EXCHANGE RESERVES FOREIGN INVESTMENTS FRAUD GLOBAL ECONOMY GROSS DOMESTIC PRODUCT HOLDING IMPLEMENTATION STRATEGIES INFLATION INFORMATION TECHNOLOGIES INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE PREMIUMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANK INTERNATIONAL BANKS INTERNATIONAL STANDARD INTERNATIONAL STANDARDS INVESTMENT FUNDS JOINT-STOCK COMPANIES KNOWLEDGE LEVELS LAWS LEGAL SYSTEM LEGISLATION LENDERS LIABILITY LIMITED LIABILITY LOAN LOCAL BANKS MACROECONOMIC STABILITY MANAGEMENT ACCOUNTING MANDATES MARKET PRICES MICROCREDIT MINISTRIES OF FINANCE MONETARY FUND MUNICIPALITIES NATIONAL SAVINGS NON-PERFORMING LOANS OPEN ECONOMY OPEN JOINT-STOCK COMPANIES PENALTIES PENSION PENSION FUNDS PENSIONS PORTFOLIOS PRIVATE BANKS PRIVATE INVESTMENT PRIVATIZATION PRUDENTIAL REGULATIONS PRUDENTIAL REQUIREMENTS PUBLIC DEBT PUBLIC REGISTER PUBLIC REGISTERS QUALITY ASSURANCE QUALITY CONTROL REGULATORY FRAMEWORK SAVINGS SECURITIES SECURITIES EXCHANGE SECURITIES MARKETS SHAREHOLDERS STATUTORY AUDITORS STATUTORY REQUIREMENTS STOCK EXCHANGE STOCK EXCHANGES SUBSIDIARIES SUBSIDIARY SUPERVISION OF BANK SUPERVISORY AGENCIES SUPERVISORY BOARD TAX TAXATION TECHNICAL ASSISTANCE TRADING TRANSPARENCY TREASURY VALUATION VOUCHER PRIVATIZATION
Online Access:	http://documents.worldbank.org/curated/en/2010/12/16411802/bosnia-herzegovina-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/12864

Internet

http://documents.worldbank.org/curated/en/2010/12/16411802/bosnia-herzegovina-report-observance-standards-codes-rosc-accounting-auditing
http://hdl.handle.net/10986/12864

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