Republic of Estonia : Accounting and Auditing

Republic of Estonia : Accounting and Auditing

This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Estonia. The report uses International Financial Reporting Standards (IFRSs), International...

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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:
ACCOUNTING
ACCOUNTING FRAMEWORK
ACCOUNTING PERIODS
ACCOUNTING POLICIES
ACCOUNTING PRINCIPLES
ACCOUNTING RECORDS
ACCOUNTING STANDARDS
ACCOUNTING TREATMENT
AUDITED FINANCIAL STATEMENTS
AUDITING
AUDITORS
AUDITS
BANKING SECTOR
BANKS
CAPITAL MARKETS
CAPITALIZATION
COMMERCIAL BANKS
CONSOLIDATED FINANCIAL STATEMENTS
CONSOLIDATION
CORPORATE INCOME TAX
CREDITWORTHINESS
ECONOMIC GROWTH
EQUITY FINANCING
EXTERNAL AUDITORS
FINANCIAL INSTITUTIONS
FINANCIAL REPORTING
FINANCIAL REPORTING STANDARDS
GROSS DOMESTIC PRODUCT
HOLDING COMPANIES
INSURANCE
INTEREST RATES
INTERNATIONAL ACCOUNTING STANDARDS
INTERNATIONAL AUDITING STANDARDS
LEGAL PROVISION
LEGISLATION
LEVEL PLAYING FIELD
MANDATES
PENALTIES
PRIVATE SECTOR
PROVISIONS
PUBLIC
RESERVE REQUIREMENTS
SECURITIES MARKETS
SHARE CAPITAL
SHAREHOLDERS
SUBSIDIARY
TAX
TAX RATES
TAXATION
TRANSACTION COSTS
Online Access:http://documents.worldbank.org/curated/en/2004/05/6576061/estonia-republic-report-observance-standards-codes-rosc-accounting-auditing
http://hdl.handle.net/10986/14548
Description
Summary:This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Estonia. The report uses International Financial Reporting Standards (IFRSs), International Standards on Auditing, and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation.

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