Financial Sector Assessment Program : Montenegro Corporate Sector Financial Reporting

This note is prepared as part of the FSAP. Its main objective is to describe the status and recent developments in corporate financial reporting framework in Montenegro and highlight key issues relevant to financial sector. The note represents a te...

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Bibliographic Details
Main Authors:	World Bank, International Monetary Fund
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2016
Subjects:	INTERNATIONAL ACCOUNTING STANDARDS LIMITED EXTERNAL AUDITORS CAPITAL MARKETS REGULATORY FRAMEWORK CORPORATE ENTITIES LIABILITY CHECKS ACCOUNTING EARNINGS PER SHARE PROFESSIONAL ORGANIZATION FINANCIAL MANAGEMENT STOCK VALUATION INCOME INTEREST LAWS PARENT COMPANY INDUSTRY OPTION EXCHANGE SERVICES DISCLOSURE REQUIREMENTS REVENUES MARKET REGULATORS COMPANIES FINANCIAL STATEMENTS CAPACITY BUILDING COLLECTIVE INVESTMENT FINANCIAL STATEMENT TAX LEGAL ENTITIES ASSOCIATIONS AUDIT COMMITTEE PENSION CERTIFIED ACCOUNTANTS INSTRUMENTS REGULATORY TASKS AUDITS INSURANCE COMPANY SMALLER COMPANIES ACCOUNTING SERVICES CENTRAL BANK MICRO ENTERPRISE STATES TECHNICAL ASSISTANCE PENALTIES EXCHANGE COMMISSION UNION TRADING INVESTMENT FUNDS ADOPTION CRITERIA CABINET OF MINISTERS FINANCIAL INSTITUTIONS MARKETS CAPITAL MARKET INTERNATIONAL DEVELOPMENT LEGISLATION SMALL COMPANIES ENTERPRISES PENSION FUNDS LEGAL FRAMEWORK FINANCE INFRASTRUCTURE MICRO ENTERPRISES BANKS ACCOUNTING” RULE STOCK COMPANIES INTERNATIONAL STANDARDS TRANSACTION PROFESSIONAL EDUCATION DEPOSITORY GOOD MEMBER STATES AUDITORS TRANSPARENCY SMALL ENTERPRISES INDEPENDENT AUDIT FUTURE BUSINESS DEVELOPMENT INTERNATIONAL ACCOUNTING STANDARD BANK CAPACITY CONSTRAINTS INVESTMENT COMPANIES EXCHANGES FINANCIAL INSTRUMENTS ASSOCIATION COLLECTIVE OFF SITE MONITORING ACCRUAL LARGE COMPANIES ACCOUNTANT AFFILIATES INSTITUTIONAL CAPACITY BALANCE SHEET MARKET COMPANY SECURITIES CONSOLIDATED FINANCIAL STATEMENTS ACCOUNTING STANDARD INVESTMENT MANAGEMENT GOVERNANCE SHAREHOLDERS ENFORCEMENT INSURANCE CERTIFIED ACCOUNTANT STATE MARKET SHARE SECURITY ACCOUNTING STANDARDS AUDIT COMMITTEES STOCK EXCHANGE INVESTMENT RISK CENTRAL DEPOSITORY MANAGEMENT ACCOUNTING SHARE ORGANIZATION LIMITED LIABILITY COMPANIES FINANCIAL INFORMATION INTERNAL CONTROL INTERNATIONAL STANDARD LEGAL ENTITY REGULATORS BANK SUPERVISION REVENUE UNIVERSITY CHECK DEPOSITORY COMPANIES SUPERVISORY AGENCY JOINT STOCK COMPANIES AUDIT FINANCIAL ACCOUNTING INSURANCE COMPANIES LARGE COMPANY LIMITED LIABILITY FINANCIAL SECTOR STOCK EXCHANGES AUDITING UNIVERSITIES CORPORATE GOVERNANCE
Online Access:	http://documents.worldbank.org/curated/en/2016/04/26187422/montenegro-corporate-sector-financial-reporting-technical-note http://hdl.handle.net/10986/24125

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http://documents.worldbank.org/curated/en/2016/04/26187422/montenegro-corporate-sector-financial-reporting-technical-note
http://hdl.handle.net/10986/24125

Financial Sector Assessment Program : Montenegro Corporate Sector Financial Reporting

Internet

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