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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| 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/2004/05/6576061/estonia-republic-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14548 |
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okr-10986-145482021-04-23T14:03:18Z Republic of Estonia : Accounting and Auditing World Bank 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 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. 2013-07-25T14:48:34Z 2013-07-25T14:48:34Z 2004-05-25 http://documents.worldbank.org/curated/en/2004/05/6576061/estonia-republic-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14548 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 Estonia |
| 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 |
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 |
| spellingShingle |
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 World Bank Republic of Estonia : Accounting and Auditing |
| geographic_facet |
Europe and Central Asia Estonia |
| description |
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. |
| format |
Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Republic of Estonia : Accounting and Auditing |
| title_short |
Republic of Estonia : Accounting and Auditing |
| title_full |
Republic of Estonia : Accounting and Auditing |
| title_fullStr |
Republic of Estonia : Accounting and Auditing |
| title_full_unstemmed |
Republic of Estonia : Accounting and Auditing |
| title_sort |
republic of estonia : accounting and auditing |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2004/05/6576061/estonia-republic-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14548 |
| _version_ |
1764429200231497728 |