Publication: Latvia: Report on the Observance of Standards and Codes on Accounting and Auditing
Files in English
141 downloads
Date
2014-09
ISSN
Published
2014-09
Author(s)
World Bank Group
Abstract
This assessment of accounting and auditing practices in Latvia is part of a joint initiative of the
World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of
Standards and Codes (ROSC). One of the twelve ROSC modules focuses on Accounting and
Auditing (A&A), this assessment addresses the strengths and weaknesses of the accounting
and auditing environment that influence the quality of corporate financial reporting and
includes a review of both mandatory requirements and actual practice. This is the second A&A
ROSC for Latvia. The first one was published in 2005.
Link to Data Set
Citation
“World Bank Group. 2014. Latvia: Report on the Observance of Standards and Codes on Accounting and Auditing. © World Bank, Washington, DC. http://hdl.handle.net/10986/24095 License: CC BY 3.0 IGO.”