Croatia : Accounting and Auditing
This report is based on an assisted self-assessment of accounting and auditing standards and practices in Croatia conducted under the management of a National Steering Committee consisting of representatives form government and the private sector....
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| Format: | Accounting and Auditing Assessment (ROSC) |
| Language: | English en_US |
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Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2002/06/6569643/croatia-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14499 |
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okr-10986-144992021-04-23T14:03:15Z Croatia : Accounting and Auditing World Bank ACCOUNTABILITY ACCOUNTING ACCOUNTING POLICIES ACCOUNTING STANDARDS AUDITING AUDITING STANDARDS AUDITORS AUDITS BALANCE SHEET BANK ACCOUNTS BANK LENDING BANKS CAPITAL MARKET CASH FLOW CHARTERED ACCOUNTANTS COMPANY COMPANY LAW CONSOLIDATED FINANCIAL STATEMENTS CROATIAN NATIONAL BANK DRAFT LAW DUE DILIGENCE DUE DILIGENCE PROCESS ECONOMICS EQUITY CAPITAL EXTRAORDINARY ITEMS FINANCIAL ASSETS FINANCIAL EXPERTS FINANCIAL INFORMATION FINANCIAL REPORTING FIRMS FOREIGN INVESTORS GOVERNMENT CONTROL INSTITUTIONAL FRAMEWORK INSURANCE INSURANCE COMPANIES INSURANCE INDUSTRY INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL STANDARDS JOINT STOCK JOINT STOCK COMPANIES LAWS LEGAL FORM LEGISLATION LIMITED LIABILITY LISTED COMPANIES MANDATES PENALTIES PERCENTAGE OF COMPLETION METHOD PRIVATE SECTOR PRIVATIZATION PRIVATIZATION FUNDS PRIVATIZATION INVESTMENT FUNDS PRIVATIZATION PROGRAM PUBLIC DISCLOSURE PUBLIC INTEREST REGULATORY AGENCIES REGULATORY AUTHORITY REGULATORY BODIES REGULATORY FUNCTIONS SECURITIES SECURITIES MARKETS SMALL FIRMS SME STAKEHOLDERS STOCK EXCHANGE STOCK EXCHANGES TAX ADMINISTRATION TAXATION TRANSPARENCY UNLISTED COMPANIES This report is based on an assisted self-assessment of accounting and auditing standards and practices in Croatia conducted under the management of a National Steering Committee consisting of representatives form government and the private sector. The self-assessment exercise, complemented by due diligence by Bank staff, specifically focused on the strengths and weaknesses of the institutional arrangements needed for the observance of International Accounting Standards (IAS) and International Standards of Auditing (ISA). The Accounting Act was amended in 1992 in order to adopt a more investor oriented approach. The Act took the important step of requiring all companies to prepare IAS financial statements. The Audit Law requires that the audit should be carried out by a certified auditor licensed under authority granted by the Ministry of Finance (MOF) and in accordance with ISA. 2013-07-23T20:42:09Z 2013-07-23T20:42:09Z 2002-06-20 http://documents.worldbank.org/curated/en/2002/06/6569643/croatia-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14499 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) Economic & Sector Work Europe and Central Asia Croatia |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTABILITY ACCOUNTING ACCOUNTING POLICIES ACCOUNTING STANDARDS AUDITING AUDITING STANDARDS AUDITORS AUDITS BALANCE SHEET BANK ACCOUNTS BANK LENDING BANKS CAPITAL MARKET CASH FLOW CHARTERED ACCOUNTANTS COMPANY COMPANY LAW CONSOLIDATED FINANCIAL STATEMENTS CROATIAN NATIONAL BANK DRAFT LAW DUE DILIGENCE DUE DILIGENCE PROCESS ECONOMICS EQUITY CAPITAL EXTRAORDINARY ITEMS FINANCIAL ASSETS FINANCIAL EXPERTS FINANCIAL INFORMATION FINANCIAL REPORTING FIRMS FOREIGN INVESTORS GOVERNMENT CONTROL INSTITUTIONAL FRAMEWORK INSURANCE INSURANCE COMPANIES INSURANCE INDUSTRY INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL STANDARDS JOINT STOCK JOINT STOCK COMPANIES LAWS LEGAL FORM LEGISLATION LIMITED LIABILITY LISTED COMPANIES MANDATES PENALTIES PERCENTAGE OF COMPLETION METHOD PRIVATE SECTOR PRIVATIZATION PRIVATIZATION FUNDS PRIVATIZATION INVESTMENT FUNDS PRIVATIZATION PROGRAM PUBLIC DISCLOSURE PUBLIC INTEREST REGULATORY AGENCIES REGULATORY AUTHORITY REGULATORY BODIES REGULATORY FUNCTIONS SECURITIES SECURITIES MARKETS SMALL FIRMS SME STAKEHOLDERS STOCK EXCHANGE STOCK EXCHANGES TAX ADMINISTRATION TAXATION TRANSPARENCY UNLISTED COMPANIES |
| spellingShingle |
ACCOUNTABILITY ACCOUNTING ACCOUNTING POLICIES ACCOUNTING STANDARDS AUDITING AUDITING STANDARDS AUDITORS AUDITS BALANCE SHEET BANK ACCOUNTS BANK LENDING BANKS CAPITAL MARKET CASH FLOW CHARTERED ACCOUNTANTS COMPANY COMPANY LAW CONSOLIDATED FINANCIAL STATEMENTS CROATIAN NATIONAL BANK DRAFT LAW DUE DILIGENCE DUE DILIGENCE PROCESS ECONOMICS EQUITY CAPITAL EXTRAORDINARY ITEMS FINANCIAL ASSETS FINANCIAL EXPERTS FINANCIAL INFORMATION FINANCIAL REPORTING FIRMS FOREIGN INVESTORS GOVERNMENT CONTROL INSTITUTIONAL FRAMEWORK INSURANCE INSURANCE COMPANIES INSURANCE INDUSTRY INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL STANDARDS JOINT STOCK JOINT STOCK COMPANIES LAWS LEGAL FORM LEGISLATION LIMITED LIABILITY LISTED COMPANIES MANDATES PENALTIES PERCENTAGE OF COMPLETION METHOD PRIVATE SECTOR PRIVATIZATION PRIVATIZATION FUNDS PRIVATIZATION INVESTMENT FUNDS PRIVATIZATION PROGRAM PUBLIC DISCLOSURE PUBLIC INTEREST REGULATORY AGENCIES REGULATORY AUTHORITY REGULATORY BODIES REGULATORY FUNCTIONS SECURITIES SECURITIES MARKETS SMALL FIRMS SME STAKEHOLDERS STOCK EXCHANGE STOCK EXCHANGES TAX ADMINISTRATION TAXATION TRANSPARENCY UNLISTED COMPANIES World Bank Croatia : Accounting and Auditing |
| geographic_facet |
Europe and Central Asia Croatia |
| description |
This report is based on an assisted
self-assessment of accounting and auditing standards and
practices in Croatia conducted under the management of a
National Steering Committee consisting of representatives
form government and the private sector. The self-assessment
exercise, complemented by due diligence by Bank staff,
specifically focused on the strengths and weaknesses of the
institutional arrangements needed for the observance of
International Accounting Standards (IAS) and International
Standards of Auditing (ISA). The Accounting Act was amended
in 1992 in order to adopt a more investor oriented approach.
The Act took the important step of requiring all companies
to prepare IAS financial statements. The Audit Law requires
that the audit should be carried out by a certified auditor
licensed under authority granted by the Ministry of Finance
(MOF) and in accordance with ISA. |
| format |
Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Croatia : Accounting and Auditing |
| title_short |
Croatia : Accounting and Auditing |
| title_full |
Croatia : Accounting and Auditing |
| title_fullStr |
Croatia : Accounting and Auditing |
| title_full_unstemmed |
Croatia : Accounting and Auditing |
| title_sort |
croatia : accounting and auditing |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2002/06/6569643/croatia-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14499 |
| _version_ |
1764427534322106368 |