The basic government finance processes are supported by a sound institutional and legal framework. Fiscal information is provided through regular publications and extensive use of the internet. Finally, audit processes are extensive and help improve budget management decisions, practices and...

This report provides a reassessment of fiscal transparency practices in the Kyrgyz Republic against the requirements of the IMF Code of Good Practices on Fiscal Transparency. It gives a description of practice on the basis of discussions with the authorities and their responses to the fiscal...

The work aims to indicate the methods and the determining factors through which accounting information users can influence the development of financial-accounting engineering. A series of defining elements were extracted, based on a study carried out on Romanian companies, concerning the manner...