Report on the Observance of Standards and Codes on Accounting and Auditing Update : Czech Republic

Report on the Observance of Standards and Codes on Accounting and Auditing Update : Czech Republic

Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) assess accounting and auditing practices in participating countries. They form part of a joint initiative that is implemented by the World Bank and the Intern...

Full description

Bibliographic Details
Main Author:	World Bank
Format:	Report
Language:	English en_US
Published:	World Bank, Vienna 2016
Subjects:	INTERNATIONAL ACCOUNTING STANDARDS ACCOUNTING PRINCIPLES CONTINGENT LIABILITIES BORROWER ACCOUNTING VALUATION FUND MANAGERS INTEREST DEPRECIATION OPTION LIMITED PARTNERSHIP SUPERVISORY BOARD ENFORCEMENT SYSTEM REVENUES FINANCIAL STATEMENT QUALITY INFORMATION SYSTEMS AUDIT COMMITTEE INSTRUMENTS AUDITS INSURANCE COMPANY REPO TRANSACTIONS UNLIMITED LIABILITY COMMERCIAL CODE CURRENCY ACCOUNTING POLICIES INVESTMENT FUNDS MONETARY FUND FINANCIAL INSTITUTIONS FINANCIAL REPORTING DEBT BARRIERS TO ENTRY CAPITAL MARKET MARKETS FORECASTING FINANCIAL CRISES PUBLIC OFFERING SETTLEMENT STATUTORY AUDITORS BUDGET DEFICIT COMPANY LAW BANK CREDIT PENSION FUNDS LEGAL FRAMEWORK BANKING SECTOR BROKERS SUPERVISORY AUTHORITIES RESOURCES TRANSACTIONS INTERNATIONAL STANDARDS GOOD BUSINESS FINANCE EXPENSES AUDITORS TRANSPARENCY MARKET CAPITALIZATION TURNOVER FOREIGN DIRECT INVESTMENT QUALITY AUDITS CONFLICTS OF INTEREST FOREIGN INVESTMENT CAPITALIZATION ACCOUNTANT SHARES AUDIT REPORTS JOINT-STOCK COMPANIES ACCOUNTING PERIOD PUBLIC DEBT SECURITIES INSURANCE SHAREHOLDERS PARENT COMPANIES LEGAL SYSTEM ACCOUNTING STANDARDS BUSINESS CENTRAL DEPOSITORY AUDIT EVIDENCE ACCOUNTING PROCEDURES ACCOUNTING TREATMENT FINANCIAL ASSETS ACCOUNTS MARKET REFORM JOINT STOCK COMPANIES QUALITY ASSURANCE SHAREHOLDER AUDIT FINANCIAL ACCOUNTING INSURANCE COMPANIES AUDITING PROFESSION LIMITED LIABILITY LIABILITIES FINANCIAL SECTOR DEVELOPMENT CASH FLOW FINANCIAL REPORTS HOUSEHOLD INCOMES DEFICIT REGULATORY FRAMEWORK LIABILITY FINANCIAL MANAGEMENT STOCK REPO COMPLIANCE GAP HELD TO MATURITY SECURITIES GOVERNMENT SPENDING EXCHANGE BANKING SYSTEM PAYMENT SYSTEM ACCESS TO BANK DISCLOSURE REQUIREMENTS FINANCIAL STATEMENTS CREDIT COOPERATIVES COMPLIANCE GAPS TAX INCOME TAX PLANNING REPORTING CREDITORS INTERNATIONAL BANK PENSION BUDGET MATURITY POLICY RESPONSE LOCAL BANKS CREDIT UNIONS SECURITIES MARKET TRADING OPTIONS CRITERIA PENSION REFORM INTERNATIONAL DEVELOPMENT BUSINESS COMBINATIONS FIXED ASSET DIRECT INVESTMENT SETTLEMENT SYSTEM INVENTORIES GROSS DOMESTIC PRODUCT ACCOUNT FINANCE TAXES EQUITY GOODWILL POTENTIAL INVESTORS GAAP INVESTORS TRANSACTION AUDITED FINANCIAL STATEMENTS ACCOUNTING PERIODS FRAUD ACCOUNTANTS LLC RETURNS FIXED INVESTMENT ACCOUNTANCY FINANCIAL INSTRUMENTS CONTRACT SUPERVISORY BOARDS AMORTIZATION INSURANCE INDUSTRY BALANCE SHEET DEFAULT MARKET FINANCIAL REPORTING STANDARDS QUALITY CONTROL ACCOUNTING SYSTEMS ADMINISTRATION BUSINESS FAILURES BOOKKEEPING SECURITY FINANCIAL MARKET AUDIT COMMITTEES LOSS STATEMENT INVESTMENT NATIONAL BANK STOCK EXCHANGE HUMAN RESOURCES SHARE COLLATERAL TAX SYSTEM FINANCIAL INFORMATION INTERNATIONAL STANDARD PURCHASING COOPERATIVES REVENUE PROFIT INVESTMENTS AUDITING STANDARDS PROFITS ACCOUNTING RECORDS IMPLEMENTATION JOINT STOCK COMPANY GUARANTEE BUSINESS LAW AUDITING CORPORATE GOVERNANCE
Online Access:	http://documents.worldbank.org/curated/en/356981479709075733/Czech-Republic-Free-Based-Services-FBS-ROSC-report-accounting-and-auditing http://hdl.handle.net/10986/25731

Internet

http://documents.worldbank.org/curated/en/356981479709075733/Czech-Republic-Free-Based-Services-FBS-ROSC-report-accounting-and-auditing
http://hdl.handle.net/10986/25731

Cannot write session to /tmp/vufind_sessions/sess_f4omi9or8k4i9p5j6857r25or7