Bosnia and Herzegovina : Accounting and Auditing Technical Note

This Technical Note was prepared in the context of a joint World Bank-IMF Financial Sector Assessment Program mission in Bosnia and Herzegovina during October-November 2014. Bosnia and Herzegovina has substantially aligned its accounting and auditing laws with the EU acquis communautaire and will n...

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Main Authors:	World Bank, International Monetary Fund
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2015
Subjects:	INTERNATIONAL ACCOUNTING STANDARDS LIMITED HARMONIZATION RISKS CAPITAL MARKETS REGULATORY FRAMEWORK LIABILITY ACCOUNTING CUSTOMER FINANCIAL COMPANIES STOCK INCOME INTEREST LAWS GOVERNMENT PUBLIC RECORD EXCHANGE OPTION STRATEGIES ELECTRONIC SIGNATURE INFORMATION ACCOUNTING FRAMEWORK MONITORING REVENUES FINANCIAL STATEMENTS COMPANIES INTERESTED PARTIES LOAN FINANCIAL STATEMENT LEGAL ENTITIES PRIVATE PENSION AUDIT COMMITTEE PENSION INSTRUMENTS AUDITS INSURANCE COMPANY SMALLER COMPANIES SAVINGS TECHNICAL ASSISTANCE EXCHANGE COMMISSION TRAINING SECURITIES MARKET PARTNERSHIPS UNION CONTRACTS INVESTMENT FUNDS MONETARY FUND ADOPTION MARKETS TRUST ORGANIZATIONS COMPANY LAW SMALL COMPANIES MEDIUM STOCKHOLDERS STANDARDS LOANS REGULATORY CAPACITY PENSION FUNDS LEGAL FRAMEWORK FINANCE BANKING SECTOR BROKERS BANKS STOCK COMPANIES INSURANCES INTERNATIONAL STANDARDS MANAGERS EQUITY REGULATORY AGENCIES PROFESSIONAL EDUCATION ASSET VALUE POLICIES AUDITORS TRANSPARENCY VALUE PENSIONS BANK INVESTIGATION CLOSED JOINT-STOCK COMPANIES EXCHANGES FINANCIAL INSTRUMENTS ASSOCIATION SANCTION ACCRUAL LARGE COMPANIES INSTITUTIONAL CAPACITY SHARES ACCRUAL ACCOUNTING ASSETS SUPERVISORY AGENCIES MARKET REGULATORY BODIES JOINT-STOCK COMPANIES COMPANY SECURITIES TREASURY MICROCREDIT ENFORCEMENT INSURANCE OPEN JOINT-STOCK COMPANIES ETHICS STATE COMPANIES LAW PROFESSIONAL BODY SECURITIES EXCHANGE DISMISSAL ACCOUNTING STANDARDS STOCK EXCHANGE INVESTMENT SHARE ORGANIZATION COLLATERAL FINANCIAL INFORMATION INTERNAL CONTROL INTERNATIONAL STANDARD BANKING DISCIPLINE COOPERATIVES REGULATORS REVENUE LAW UNIVERSITY INVESTMENTS SUPERVISORY AGENCY CORPORATE ACCOUNTING AGREEMENT COMPANY LAW DIRECTIVE AUDIT INSURANCE COMPANIES PERSONS FINANCIAL SECTOR GOVERNMENTS LEVELS OF COLLATERAL STOCK EXCHANGES COLLATERAL FOR LOANS
Online Access:	http://documents.worldbank.org/curated/en/2015/07/24815088/bosnia-herzegovina-financial-sector-assessment-program-accounting-auditing-technical-note http://hdl.handle.net/10986/22370

id	okr-10986-22370
recordtype	oai_dc
spelling	okr-10986-223702021-04-23T14:04:08Z Bosnia and Herzegovina : Accounting and Auditing Technical Note World Bank International Monetary Fund INTERNATIONAL ACCOUNTING STANDARDS LIMITED HARMONIZATION RISKS CAPITAL MARKETS REGULATORY FRAMEWORK LIABILITY ACCOUNTING CUSTOMER FINANCIAL COMPANIES STOCK INCOME INTEREST LAWS GOVERNMENT PUBLIC RECORD EXCHANGE OPTION STRATEGIES ELECTRONIC SIGNATURE INFORMATION ACCOUNTING FRAMEWORK MONITORING REVENUES FINANCIAL STATEMENTS COMPANIES INTERESTED PARTIES LOAN FINANCIAL STATEMENT LEGAL ENTITIES PRIVATE PENSION AUDIT COMMITTEE PENSION INSTRUMENTS AUDITS INSURANCE COMPANY SMALLER COMPANIES SAVINGS TECHNICAL ASSISTANCE EXCHANGE COMMISSION TRAINING SECURITIES MARKET PARTNERSHIPS UNION CONTRACTS INVESTMENT FUNDS MONETARY FUND ADOPTION MARKETS TRUST ORGANIZATIONS COMPANY LAW SMALL COMPANIES MEDIUM STOCKHOLDERS STANDARDS LOANS REGULATORY CAPACITY PENSION FUNDS LEGAL FRAMEWORK FINANCE BANKING SECTOR BROKERS BANKS STOCK COMPANIES INSURANCES INTERNATIONAL STANDARDS MANAGERS EQUITY REGULATORY AGENCIES PROFESSIONAL EDUCATION ASSET VALUE POLICIES AUDITORS TRANSPARENCY VALUE PENSIONS BANK INVESTIGATION CLOSED JOINT-STOCK COMPANIES EXCHANGES FINANCIAL INSTRUMENTS ASSOCIATION SANCTION ACCRUAL LARGE COMPANIES INSTITUTIONAL CAPACITY SHARES ACCRUAL ACCOUNTING ASSETS SUPERVISORY AGENCIES MARKET REGULATORY BODIES JOINT-STOCK COMPANIES COMPANY SECURITIES TREASURY MICROCREDIT ENFORCEMENT INSURANCE OPEN JOINT-STOCK COMPANIES ETHICS STATE COMPANIES LAW PROFESSIONAL BODY SECURITIES EXCHANGE DISMISSAL ACCOUNTING STANDARDS STOCK EXCHANGE INVESTMENT SHARE ORGANIZATION COLLATERAL FINANCIAL INFORMATION INTERNAL CONTROL INTERNATIONAL STANDARD BANKING DISCIPLINE COOPERATIVES REGULATORS REVENUE LAW UNIVERSITY INVESTMENTS SUPERVISORY AGENCY CORPORATE ACCOUNTING AGREEMENT COMPANY LAW DIRECTIVE AUDIT INSURANCE COMPANIES PERSONS FINANCIAL SECTOR GOVERNMENTS LEVELS OF COLLATERAL STOCK EXCHANGES COLLATERAL FOR LOANS This Technical Note was prepared in the context of a joint World Bank-IMF Financial Sector Assessment Program mission in Bosnia and Herzegovina during October-November 2014. Bosnia and Herzegovina has substantially aligned its accounting and auditing laws with the EU acquis communautaire and will need to implement the new Directives on Accounting and Auditing in 2016. 2015-07-31T19:40:42Z 2015-07-31T19:40:42Z 2015-06 Report http://documents.worldbank.org/curated/en/2015/07/24815088/bosnia-herzegovina-financial-sector-assessment-program-accounting-auditing-technical-note http://hdl.handle.net/10986/22370 English en_US Financial Sector Assessment Program (FSAP); CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Financial Sector Assessment Program (FSAP) Europe and Central Asia Bosnia and Herzegovina
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	INTERNATIONAL ACCOUNTING STANDARDS LIMITED HARMONIZATION RISKS CAPITAL MARKETS REGULATORY FRAMEWORK LIABILITY ACCOUNTING CUSTOMER FINANCIAL COMPANIES STOCK INCOME INTEREST LAWS GOVERNMENT PUBLIC RECORD EXCHANGE OPTION STRATEGIES ELECTRONIC SIGNATURE INFORMATION ACCOUNTING FRAMEWORK MONITORING REVENUES FINANCIAL STATEMENTS COMPANIES INTERESTED PARTIES LOAN FINANCIAL STATEMENT LEGAL ENTITIES PRIVATE PENSION AUDIT COMMITTEE PENSION INSTRUMENTS AUDITS INSURANCE COMPANY SMALLER COMPANIES SAVINGS TECHNICAL ASSISTANCE EXCHANGE COMMISSION TRAINING SECURITIES MARKET PARTNERSHIPS UNION CONTRACTS INVESTMENT FUNDS MONETARY FUND ADOPTION MARKETS TRUST ORGANIZATIONS COMPANY LAW SMALL COMPANIES MEDIUM STOCKHOLDERS STANDARDS LOANS REGULATORY CAPACITY PENSION FUNDS LEGAL FRAMEWORK FINANCE BANKING SECTOR BROKERS BANKS STOCK COMPANIES INSURANCES INTERNATIONAL STANDARDS MANAGERS EQUITY REGULATORY AGENCIES PROFESSIONAL EDUCATION ASSET VALUE POLICIES AUDITORS TRANSPARENCY VALUE PENSIONS BANK INVESTIGATION CLOSED JOINT-STOCK COMPANIES EXCHANGES FINANCIAL INSTRUMENTS ASSOCIATION SANCTION ACCRUAL LARGE COMPANIES INSTITUTIONAL CAPACITY SHARES ACCRUAL ACCOUNTING ASSETS SUPERVISORY AGENCIES MARKET REGULATORY BODIES JOINT-STOCK COMPANIES COMPANY SECURITIES TREASURY MICROCREDIT ENFORCEMENT INSURANCE OPEN JOINT-STOCK COMPANIES ETHICS STATE COMPANIES LAW PROFESSIONAL BODY SECURITIES EXCHANGE DISMISSAL ACCOUNTING STANDARDS STOCK EXCHANGE INVESTMENT SHARE ORGANIZATION COLLATERAL FINANCIAL INFORMATION INTERNAL CONTROL INTERNATIONAL STANDARD BANKING DISCIPLINE COOPERATIVES REGULATORS REVENUE LAW UNIVERSITY INVESTMENTS SUPERVISORY AGENCY CORPORATE ACCOUNTING AGREEMENT COMPANY LAW DIRECTIVE AUDIT INSURANCE COMPANIES PERSONS FINANCIAL SECTOR GOVERNMENTS LEVELS OF COLLATERAL STOCK EXCHANGES COLLATERAL FOR LOANS
spellingShingle	INTERNATIONAL ACCOUNTING STANDARDS LIMITED HARMONIZATION RISKS CAPITAL MARKETS REGULATORY FRAMEWORK LIABILITY ACCOUNTING CUSTOMER FINANCIAL COMPANIES STOCK INCOME INTEREST LAWS GOVERNMENT PUBLIC RECORD EXCHANGE OPTION STRATEGIES ELECTRONIC SIGNATURE INFORMATION ACCOUNTING FRAMEWORK MONITORING REVENUES FINANCIAL STATEMENTS COMPANIES INTERESTED PARTIES LOAN FINANCIAL STATEMENT LEGAL ENTITIES PRIVATE PENSION AUDIT COMMITTEE PENSION INSTRUMENTS AUDITS INSURANCE COMPANY SMALLER COMPANIES SAVINGS TECHNICAL ASSISTANCE EXCHANGE COMMISSION TRAINING SECURITIES MARKET PARTNERSHIPS UNION CONTRACTS INVESTMENT FUNDS MONETARY FUND ADOPTION MARKETS TRUST ORGANIZATIONS COMPANY LAW SMALL COMPANIES MEDIUM STOCKHOLDERS STANDARDS LOANS REGULATORY CAPACITY PENSION FUNDS LEGAL FRAMEWORK FINANCE BANKING SECTOR BROKERS BANKS STOCK COMPANIES INSURANCES INTERNATIONAL STANDARDS MANAGERS EQUITY REGULATORY AGENCIES PROFESSIONAL EDUCATION ASSET VALUE POLICIES AUDITORS TRANSPARENCY VALUE PENSIONS BANK INVESTIGATION CLOSED JOINT-STOCK COMPANIES EXCHANGES FINANCIAL INSTRUMENTS ASSOCIATION SANCTION ACCRUAL LARGE COMPANIES INSTITUTIONAL CAPACITY SHARES ACCRUAL ACCOUNTING ASSETS SUPERVISORY AGENCIES MARKET REGULATORY BODIES JOINT-STOCK COMPANIES COMPANY SECURITIES TREASURY MICROCREDIT ENFORCEMENT INSURANCE OPEN JOINT-STOCK COMPANIES ETHICS STATE COMPANIES LAW PROFESSIONAL BODY SECURITIES EXCHANGE DISMISSAL ACCOUNTING STANDARDS STOCK EXCHANGE INVESTMENT SHARE ORGANIZATION COLLATERAL FINANCIAL INFORMATION INTERNAL CONTROL INTERNATIONAL STANDARD BANKING DISCIPLINE COOPERATIVES REGULATORS REVENUE LAW UNIVERSITY INVESTMENTS SUPERVISORY AGENCY CORPORATE ACCOUNTING AGREEMENT COMPANY LAW DIRECTIVE AUDIT INSURANCE COMPANIES PERSONS FINANCIAL SECTOR GOVERNMENTS LEVELS OF COLLATERAL STOCK EXCHANGES COLLATERAL FOR LOANS World Bank International Monetary Fund Bosnia and Herzegovina : Accounting and Auditing Technical Note
geographic_facet	Europe and Central Asia Bosnia and Herzegovina
relation	Financial Sector Assessment Program (FSAP);
description	This Technical Note was prepared in the context of a joint World Bank-IMF Financial Sector Assessment Program mission in Bosnia and Herzegovina during October-November 2014. Bosnia and Herzegovina has substantially aligned its accounting and auditing laws with the EU acquis communautaire and will need to implement the new Directives on Accounting and Auditing in 2016.
format	Report
author	World Bank International Monetary Fund
author_facet	World Bank International Monetary Fund
author_sort	World Bank
title	Bosnia and Herzegovina : Accounting and Auditing Technical Note
title_short	Bosnia and Herzegovina : Accounting and Auditing Technical Note
title_full	Bosnia and Herzegovina : Accounting and Auditing Technical Note
title_fullStr	Bosnia and Herzegovina : Accounting and Auditing Technical Note
title_full_unstemmed	Bosnia and Herzegovina : Accounting and Auditing Technical Note
title_sort	bosnia and herzegovina : accounting and auditing technical note
publisher	World Bank, Washington, DC
publishDate	2015
url	http://documents.worldbank.org/curated/en/2015/07/24815088/bosnia-herzegovina-financial-sector-assessment-program-accounting-auditing-technical-note http://hdl.handle.net/10986/22370
_version_	1764450962097831936

Bosnia and Herzegovina : Accounting and Auditing Technical Note

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