Serbia and Montenegro - Republic of Serbia : Accounting and Auditing

This Report provides an assessment of accounting and auditing standards and practices in Serbia. It uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and draws on good practices in the field of accounting and audit regulation to asse...

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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:	ACCOUNT ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING DOCUMENTS ACCOUNTING PERIOD ACCOUNTING SOFTWARE ACCOUNTING STANDARDS ACCOUNTS ARTICLES OF INCORPORATION AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS BANKING LAW BANKS BUSINESS COMMUNITY CAPITAL ADEQUACY CAPITALIZATION CERTIFIED ACCOUNTANT CERTIFIED ACCOUNTANTS CERTIFIED PUBLIC ACCOUNTANTS CHIEF ACCOUNTANT COMPANY COMPANY LAW COMPANY LAW DIRECTIVE COMPANY LAW DIRECTIVES CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION COOPERATIVES CORPORATE GOVERNANCE DEPOSITS DISCLOSURE REQUIREMENTS EXTERNAL AUDITORS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL RECORDS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL STABILITY FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM GENERAL PARTNERSHIP GENERAL PARTNERSHIPS GOOD PRACTICE GOOD PRACTICES INDIVIDUALS INFLATION INSURANCE INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INVESTIGATION JOINT STOCK COMPANIES LAWS LEGAL ENTITIES LEGAL ENTITY LEGISLATION LIMITED LIMITED LIABILITY LIMITED LIABILITY COMPANIES LIMITED LIABILITY PARTNERSHIPS LIMITED PARTNERSHIPS LOAN CLASSIFICATION MANAGERS MEMBER STATES MERGER NATIONAL BANK NATURAL PERSONS NEW ENTRANTS NUMBER OF SHAREHOLDERS PARENT COMPANIES PARENT COMPANY PENSIONS PRIVATIZATION PROFESSIONAL BODY PUBLIC OFFERING PURCHASING QUALITY ASSURANCE REAL SECTOR REGULATORY AUTHORITY REGULATORY FRAMEWORK REPORTING RETIREMENT SECURITIES LAW SELLING SMALL BUSINESSES SMALLER COMPANIES SMALLER COMPANY SOCIETIES SOLE PRACTITIONERS SOLE PROPRIETORSHIPS STAKEHOLDER STAKEHOLDERS STATUTORY AUDITORS STOCK EXCHANGE STOCK EXCHANGES SUBSIDIARIES TAXATION UNION
Online Access:	http://documents.worldbank.org/curated/en/2005/06/7457937/republic-serbia-serbia-montenegro-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/8747

Internet

http://documents.worldbank.org/curated/en/2005/06/7457937/republic-serbia-serbia-montenegro-report-observance-standards-codes-rosc-accounting-auditing
http://hdl.handle.net/10986/8747

Serbia and Montenegro - Republic of Serbia : Accounting and Auditing

Internet

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