Republic of Latvia : Accounting and Auditing

Republic of Latvia : Accounting and Auditing

This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Latvia. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and dra...

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Bibliographic Details
Main Author: World Bank
Format: Accounting and Auditing Assessment (ROSC)
Language:English
en_US
Published: Washington, DC 2012
Subjects:
ACCOUNTING
ACCOUNTING PERIOD
ACCOUNTING PRACTICES
ACCOUNTING STANDARDS
AUDITING
AUDITORS
AUDITS
BALANCE SHEET
BALANCE SHEETS
BALANCE-SHEET
BANKING SUPERVISION
BANKING SYSTEM
BANKS
BOARD MEMBERS
BOARD OF DIRECTORS
CAPITAL MARKET
CAPITALIZATION
CASH FLOW
CASH FLOW STATEMENTS
COMMERCIAL BANKS
COMMERCIAL LAW
COMPANY LAW
CONFIDENTIAL INFORMATION
CONSOLIDATED FINANCIAL STATEMENTS
CONSOLIDATION
COST OF CAPITAL
COST OF SALES
DEBT
DISCLAIMER OF OPINION
DOMESTIC SAVINGS
EMPLOYMENT
ENFORCEMENT MECHANISMS
EUROPEAN CENTRAL BANK
EXECUTIVE DIRECTORS
FINANCIAL INSTITUTIONS
FINANCIAL INSTRUMENTS
FINANCIAL MARKET
FINANCIAL PERFORMANCE
FINANCIAL SECTOR
FINANCIAL SECTORS
FINANCIAL SITUATION
FOREIGN BANK
FOREIGN DIRECT INVESTMENT
INCOME STATEMENTS
INSTITUTIONAL FRAMEWORK
INSTITUTIONAL INVESTORS
INSURANCE
INSURANCE COMPANIES
INTANGIBLE ASSETS
INTERNATIONAL ACCOUNTING STANDARDS
INTERNATIONAL STANDARDS
INVESTMENT FUNDS
JOINT STOCK
JOINT STOCK COMPANIES
LAWS
LEGAL ENTITY
LEGAL REQUIREMENTS
LEGISLATION
LIMITED LIABILITY
LIQUIDATION
LOCAL ENTITIES
MANAGEMENT COMPANIES
MANDATES
MARKET CAPITALIZATION
MARKET ECONOMY
MUNICIPALITIES
PENSION FUNDS
PERFORMANCE OF PUBLIC
PRIVATE BUSINESSES
PRIVATE SECTOR
PUBLIC INTEREST
PUBLIC OVERSIGHT
REGULATORY FRAMEWORK
REGULATORY REGIME
SAVINGS
SHAREHOLDERS
STAKEHOLDERS
STOCK EXCHANGE
SUBSIDIARIES
SUBSIDIARY
Online Access:http://documents.worldbank.org/curated/en/2005/03/6579770/latvia-republic-report-observance-standards-codes-rosc-accounting-auditing
http://hdl.handle.net/10986/8444

Internet

http://documents.worldbank.org/curated/en/2005/03/6579770/latvia-republic-report-observance-standards-codes-rosc-accounting-auditing
http://hdl.handle.net/10986/8444

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