, a new accounting directive was adopted, replacing the fourth and seventh directives on company law. A directive amending … accounting and auditing. The accounting directive seeks to enhance the quality of financial reporting and expand it, especially …

sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public … Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable … Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform …

Reports on the Observance of Standards and Codes Accounting and Auditing ('ROSC A&A') assess financial reporting and …, including International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). This report updates …

Observance of Standards and Codes - Accounting and Auditing (ROSC A and A) is aimed at determining reforms that will further …

The purpose of this knowledge paper focusing on key accounting and auditing reforms is to assist the government to make … and Codes (ROSC) on Accounting and Auditing (A and A). The paper should be used as a tool to assist the Ministry of … Considerations for Public Interest Entities (PIEs); (ii) Reducing regulatory burdens related to compliance with accounting, financial …

Reports on the Observance of Standards and Codes Accounting and Auditing ('ROSC AandA') assessfinancial reporting and …, includingInternational Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA).This report updates an earlier …

Reports on the Observance of Standards and Codes Accounting and Auditing ('ROSC AandA') assessfinancial reporting and …, includingInternational Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA).This report updates an earlier …

observance of standards and codes in accounting and auditing (ROSCA and A) seeks to assist with the further development of the …

Report on the Observance of Standards and Codes Accounting and Auditing (ROSC A&A) assess financial reporting and … areas of consideration for improving the institutional environment for accounting and auditing. The ROSC A&A used …

providing for tax calculation and statistical needs to convergence with International Financial Reporting Standards (IFRS) and … accession countries as well as expected amendments to EU Directives. The National Accounting Standards (NAS) were developed on … the basis of International Accounting Standards (IAS) from 1996 to 1998 for the most part, but they are substantially …