The Republic of Montenegro : Accounting and Auditing
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Montenegro. It uses International Financial Reporting Standards (IFRS), International Stan...
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| Format: | Accounting and Auditing Assessment (ROSC) |
| Language: | English en_US |
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Washington, DC
2012
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2007/05/9025239/montenegro-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/7698 |
| id |
okr-10986-7698 |
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| recordtype |
oai_dc |
| 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 |
ACCESS TO CREDIT ACCOUNT ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING CURRICULUM ACCOUNTING POLICIES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTS ACCRUALS ACQUISITION ACTIVE MARKET ARBITRAGE ASSET CLASSIFICATION AUDIT COMMITTEE AUDIT COMMITTEES AUDIT ENGAGEMENTS AUDIT EVIDENCE AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITOR ROTATION AUDITORS AUDITS BALANCE SHEET BANK ASSET BANK ASSETS BANKING LAW BANKING SECTOR BANKING SYSTEM BANKRUPTCY BEST PRACTICE BEST PRACTICES BOOKKEEPING BORROWING BROKERS BUSINESS CLIMATE BUSINESS COMBINATIONS BUSINESS ETHICS BUSINESS EXPENSES BUSINESS OPERATIONS BUSINESS ORGANIZATION CALCULATION CAPACITY BUILDING CAPITAL MARKET CAPITAL MARKET REGULATION CAPITAL MARKETS CASH FLOW CENTRAL BANK CHECKS COMPANY LAW COMPLIANCE GAP CONCESSION ARRANGEMENTS CORPORATE GOVERNANCE CREDIBILITY CREDIT INSTITUTIONS CREDIT LOSSES CREDIT RISK CREDITOR CURRENCY DEBT DEPRECIATION DISCLOSURE REQUIREMENTS DUE DILIGENCE EARNINGS EAST EUROPE EDUCATION PROGRAMS EDUCATION STANDARD EDUCATION STANDARDS EMPLOYEE BENEFITS ENFORCEMENT MECHANISM EQUIPMENT EXCHANGE COMMISSION FAIR VALUE FAIR VALUES FINANCIAL ASSET FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL INTERMEDIATION FINANCIAL MARKETS FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL RELATIONSHIPS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL RISK FINANCIAL SECTOR FINANCIAL SECTORS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FISCAL POLICY FIXED ASSET FIXED ASSETS FOREIGN BANKS FOREIGN DIRECT INVESTMENT FORGIVENESS FRAUD FUTURE CASH FLOWS FUTURE CREDIT GAAP GENERAL PUBLIC GOOD PRACTICE GROSS DOMESTIC PRODUCT HUMAN RESOURCES INCOME TAXES INFLATION INSTITUTIONAL CAPACITY INSTRUMENT INSURANCE INSURANCE COMPANIES INTANGIBLE INTANGIBLE ASSETS INTEREST INCOME INTEREST RATE INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL STANDARD INTERNATIONAL STANDARDS INVENTORIES INVENTORY INVESTMENT ADVISERS INVESTMENT FUND INVESTMENT FUNDS ISSUANCE JOINT STOCK COMPANIES JOINT STOCK COMPANY LABOR MARKET LARGE COMPANIES LARGE ENTERPRISES LEGAL ADVICE LEGAL TRADITIONS LEVY LIMITED LIABILITY LIMITED PARTNERSHIP LIQUID MARKETS LOAN LOAN APPLICATION LOAN PORTFOLIO LOCAL BANKS MACROECONOMIC STABILITY MACROECONOMIC STABILIZATION MARKET DISCIPLINE MARKET ECONOMIES MARKET ECONOMY MARKET REGULATOR MATURE MARKET MATURITY MINIMUM CAPITAL REQUIREMENT MINIMUM CAPITAL REQUIREMENTS MONETARY FUND OPEN MARKET PAYMENT SYSTEMS PENSION PENSION FUNDS PENSION SYSTEMS PORTFOLIO PORTFOLIO INVESTMENT PRESENT VALUE PROTECTION OF INVESTORS PUBLIC CONFIDENCE PUBLIC OFFERING PURCHASING PURCHASING POWER QUALITY ASSURANCE QUALITY CONTROL REAL INTEREST REAL INTEREST RATES REGULATORY AUTHORITY REGULATORY FRAMEWORK REGULATORY INFRASTRUCTURE RESERVES RESPONSIBILITIES RETIREMENT RISK MANAGEMENT SALE SAVINGS SECURITIES SECURITIES EXCHANGES SECURITIES MARKET SECURITIES MARKETS SHARE PRICES SHAREHOLDER SHAREHOLDERS SMALLER ENTERPRISES STAKEHOLDERS STATUTORY AUDITORS STOCK EXCHANGE STOCK MARKET TAX TAX LAW TOTAL DEBT TRADE LIBERALIZATION TRADING TRAINING PROGRAMS TRANSACTION TRANSPARENCY TURNOVER UNDERWRITERS UNEMPLOYMENT VALUATION VALUATIONS |
| spellingShingle |
ACCESS TO CREDIT ACCOUNT ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING CURRICULUM ACCOUNTING POLICIES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTS ACCRUALS ACQUISITION ACTIVE MARKET ARBITRAGE ASSET CLASSIFICATION AUDIT COMMITTEE AUDIT COMMITTEES AUDIT ENGAGEMENTS AUDIT EVIDENCE AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITOR ROTATION AUDITORS AUDITS BALANCE SHEET BANK ASSET BANK ASSETS BANKING LAW BANKING SECTOR BANKING SYSTEM BANKRUPTCY BEST PRACTICE BEST PRACTICES BOOKKEEPING BORROWING BROKERS BUSINESS CLIMATE BUSINESS COMBINATIONS BUSINESS ETHICS BUSINESS EXPENSES BUSINESS OPERATIONS BUSINESS ORGANIZATION CALCULATION CAPACITY BUILDING CAPITAL MARKET CAPITAL MARKET REGULATION CAPITAL MARKETS CASH FLOW CENTRAL BANK CHECKS COMPANY LAW COMPLIANCE GAP CONCESSION ARRANGEMENTS CORPORATE GOVERNANCE CREDIBILITY CREDIT INSTITUTIONS CREDIT LOSSES CREDIT RISK CREDITOR CURRENCY DEBT DEPRECIATION DISCLOSURE REQUIREMENTS DUE DILIGENCE EARNINGS EAST EUROPE EDUCATION PROGRAMS EDUCATION STANDARD EDUCATION STANDARDS EMPLOYEE BENEFITS ENFORCEMENT MECHANISM EQUIPMENT EXCHANGE COMMISSION FAIR VALUE FAIR VALUES FINANCIAL ASSET FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL INTERMEDIATION FINANCIAL MARKETS FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL RELATIONSHIPS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL RISK FINANCIAL SECTOR FINANCIAL SECTORS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FISCAL POLICY FIXED ASSET FIXED ASSETS FOREIGN BANKS FOREIGN DIRECT INVESTMENT FORGIVENESS FRAUD FUTURE CASH FLOWS FUTURE CREDIT GAAP GENERAL PUBLIC GOOD PRACTICE GROSS DOMESTIC PRODUCT HUMAN RESOURCES INCOME TAXES INFLATION INSTITUTIONAL CAPACITY INSTRUMENT INSURANCE INSURANCE COMPANIES INTANGIBLE INTANGIBLE ASSETS INTEREST INCOME INTEREST RATE INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL STANDARD INTERNATIONAL STANDARDS INVENTORIES INVENTORY INVESTMENT ADVISERS INVESTMENT FUND INVESTMENT FUNDS ISSUANCE JOINT STOCK COMPANIES JOINT STOCK COMPANY LABOR MARKET LARGE COMPANIES LARGE ENTERPRISES LEGAL ADVICE LEGAL TRADITIONS LEVY LIMITED LIABILITY LIMITED PARTNERSHIP LIQUID MARKETS LOAN LOAN APPLICATION LOAN PORTFOLIO LOCAL BANKS MACROECONOMIC STABILITY MACROECONOMIC STABILIZATION MARKET DISCIPLINE MARKET ECONOMIES MARKET ECONOMY MARKET REGULATOR MATURE MARKET MATURITY MINIMUM CAPITAL REQUIREMENT MINIMUM CAPITAL REQUIREMENTS MONETARY FUND OPEN MARKET PAYMENT SYSTEMS PENSION PENSION FUNDS PENSION SYSTEMS PORTFOLIO PORTFOLIO INVESTMENT PRESENT VALUE PROTECTION OF INVESTORS PUBLIC CONFIDENCE PUBLIC OFFERING PURCHASING PURCHASING POWER QUALITY ASSURANCE QUALITY CONTROL REAL INTEREST REAL INTEREST RATES REGULATORY AUTHORITY REGULATORY FRAMEWORK REGULATORY INFRASTRUCTURE RESERVES RESPONSIBILITIES RETIREMENT RISK MANAGEMENT SALE SAVINGS SECURITIES SECURITIES EXCHANGES SECURITIES MARKET SECURITIES MARKETS SHARE PRICES SHAREHOLDER SHAREHOLDERS SMALLER ENTERPRISES STAKEHOLDERS STATUTORY AUDITORS STOCK EXCHANGE STOCK MARKET TAX TAX LAW TOTAL DEBT TRADE LIBERALIZATION TRADING TRAINING PROGRAMS TRANSACTION TRANSPARENCY TURNOVER UNDERWRITERS UNEMPLOYMENT VALUATION VALUATIONS World Bank The Republic of Montenegro : Accounting and Auditing |
| geographic_facet |
Europe and Central Asia Montenegro |
| description |
This report provides an assessment of
accounting, financial reporting, and auditing requirements
and practices within the enterprise and financial sectors in
Montenegro. It uses International Financial Reporting
Standards (IFRS), International Standards on Auditing (ISA),
and the relevant portions of the European Union (EU) body of
law (also known as the acquis communautaire), as benchmarks. |
| format |
Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
The Republic of Montenegro : Accounting and Auditing |
| title_short |
The Republic of Montenegro : Accounting and Auditing |
| title_full |
The Republic of Montenegro : Accounting and Auditing |
| title_fullStr |
The Republic of Montenegro : Accounting and Auditing |
| title_full_unstemmed |
The Republic of Montenegro : Accounting and Auditing |
| title_sort |
republic of montenegro : accounting and auditing |
| publisher |
Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2007/05/9025239/montenegro-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/7698 |
| _version_ |
1764404433459871744 |
| spelling |
okr-10986-76982021-04-23T14:02:38Z The Republic of Montenegro : Accounting and Auditing World Bank ACCESS TO CREDIT ACCOUNT ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING CURRICULUM ACCOUNTING POLICIES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTS ACCRUALS ACQUISITION ACTIVE MARKET ARBITRAGE ASSET CLASSIFICATION AUDIT COMMITTEE AUDIT COMMITTEES AUDIT ENGAGEMENTS AUDIT EVIDENCE AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITOR ROTATION AUDITORS AUDITS BALANCE SHEET BANK ASSET BANK ASSETS BANKING LAW BANKING SECTOR BANKING SYSTEM BANKRUPTCY BEST PRACTICE BEST PRACTICES BOOKKEEPING BORROWING BROKERS BUSINESS CLIMATE BUSINESS COMBINATIONS BUSINESS ETHICS BUSINESS EXPENSES BUSINESS OPERATIONS BUSINESS ORGANIZATION CALCULATION CAPACITY BUILDING CAPITAL MARKET CAPITAL MARKET REGULATION CAPITAL MARKETS CASH FLOW CENTRAL BANK CHECKS COMPANY LAW COMPLIANCE GAP CONCESSION ARRANGEMENTS CORPORATE GOVERNANCE CREDIBILITY CREDIT INSTITUTIONS CREDIT LOSSES CREDIT RISK CREDITOR CURRENCY DEBT DEPRECIATION DISCLOSURE REQUIREMENTS DUE DILIGENCE EARNINGS EAST EUROPE EDUCATION PROGRAMS EDUCATION STANDARD EDUCATION STANDARDS EMPLOYEE BENEFITS ENFORCEMENT MECHANISM EQUIPMENT EXCHANGE COMMISSION FAIR VALUE FAIR VALUES FINANCIAL ASSET FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL INTERMEDIATION FINANCIAL MARKETS FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL RELATIONSHIPS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL RISK FINANCIAL SECTOR FINANCIAL SECTORS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FISCAL POLICY FIXED ASSET FIXED ASSETS FOREIGN BANKS FOREIGN DIRECT INVESTMENT FORGIVENESS FRAUD FUTURE CASH FLOWS FUTURE CREDIT GAAP GENERAL PUBLIC GOOD PRACTICE GROSS DOMESTIC PRODUCT HUMAN RESOURCES INCOME TAXES INFLATION INSTITUTIONAL CAPACITY INSTRUMENT INSURANCE INSURANCE COMPANIES INTANGIBLE INTANGIBLE ASSETS INTEREST INCOME INTEREST RATE INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL STANDARD INTERNATIONAL STANDARDS INVENTORIES INVENTORY INVESTMENT ADVISERS INVESTMENT FUND INVESTMENT FUNDS ISSUANCE JOINT STOCK COMPANIES JOINT STOCK COMPANY LABOR MARKET LARGE COMPANIES LARGE ENTERPRISES LEGAL ADVICE LEGAL TRADITIONS LEVY LIMITED LIABILITY LIMITED PARTNERSHIP LIQUID MARKETS LOAN LOAN APPLICATION LOAN PORTFOLIO LOCAL BANKS MACROECONOMIC STABILITY MACROECONOMIC STABILIZATION MARKET DISCIPLINE MARKET ECONOMIES MARKET ECONOMY MARKET REGULATOR MATURE MARKET MATURITY MINIMUM CAPITAL REQUIREMENT MINIMUM CAPITAL REQUIREMENTS MONETARY FUND OPEN MARKET PAYMENT SYSTEMS PENSION PENSION FUNDS PENSION SYSTEMS PORTFOLIO PORTFOLIO INVESTMENT PRESENT VALUE PROTECTION OF INVESTORS PUBLIC CONFIDENCE PUBLIC OFFERING PURCHASING PURCHASING POWER QUALITY ASSURANCE QUALITY CONTROL REAL INTEREST REAL INTEREST RATES REGULATORY AUTHORITY REGULATORY FRAMEWORK REGULATORY INFRASTRUCTURE RESERVES RESPONSIBILITIES RETIREMENT RISK MANAGEMENT SALE SAVINGS SECURITIES SECURITIES EXCHANGES SECURITIES MARKET SECURITIES MARKETS SHARE PRICES SHAREHOLDER SHAREHOLDERS SMALLER ENTERPRISES STAKEHOLDERS STATUTORY AUDITORS STOCK EXCHANGE STOCK MARKET TAX TAX LAW TOTAL DEBT TRADE LIBERALIZATION TRADING TRAINING PROGRAMS TRANSACTION TRANSPARENCY TURNOVER UNDERWRITERS UNEMPLOYMENT VALUATION VALUATIONS This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Montenegro. It uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and the relevant portions of the European Union (EU) body of law (also known as the acquis communautaire), as benchmarks. 2012-06-11T19:16:54Z 2012-06-11T19:16:54Z 2007-05 http://documents.worldbank.org/curated/en/2007/05/9025239/montenegro-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/7698 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 Montenegro |