Romania : Accounting and Auditing

Financial reporting and auditing requirements in Romania are currently in transition, from compliance with national standards, to compliance with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European...

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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:	ACCOUNTABILITY ACCOUNTING ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING RULES ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACTUARIAL ASSUMPTIONS ACTUARIES ANNUAL FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITORS AUDITS BAD DEBT BAD DEBT LOSSES BANKING LAW BANKING SECTOR BANKING SUPERVISION BANKING SYSTEM BANKS BOOK VALUE BORROWING BORROWING COSTS CAPITAL MARKETS CAPITALIZATION CASH FLOW STATEMENTS COLLATERAL CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CORPORATE GOVERNANCE CORRESPONDENT BANKS CREDIT COOPERATIVE CREDIT RISK ECONOMICS EQUALIZATION EXCHANGE RATES EXTRAORDINARY INCOME FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL REPORTING FOREIGN EXCHANGE FRAUD GUIDELINES INCOME TAXES INDEMNITY INDEMNITY INSURANCE INFLATION INSURANCE INSURANCE COMPANIES INSURANCE INDUSTRY INSURANCE SUPERVISION INTANGIBLE ASSETS INTERNATIONAL ACCOUNTING STANDARDS INVENTORY LAWS LEGAL PROVISIONS LEGISLATION LIFE INSURANCE NET REALIZABLE VALUE PREMIUMS PRESENT VALUE PRIVATIZATION PROGRAMS PUBLIC FINANCE REAL SECTOR REGULATORY FRAMEWORK REINSURANCE REINSURANCE COMPANIES RESERVES RISK ASSESSMENTS SECURITIES SHARE CAPITAL SHAREHOLDERS SUBSIDIARIES SUBSIDIARY TAX LAWS TRADING TRANSACTION COSTS TRANSPARENCY
Online Access:	http://documents.worldbank.org/curated/en/2003/05/6588705/romania-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14478

Internet

http://documents.worldbank.org/curated/en/2003/05/6588705/romania-report-observance-standards-codes-rosc-accounting-auditing
http://hdl.handle.net/10986/14478

Romania : Accounting and Auditing

Internet

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