Publication: Report on the Observance of Standards and Codes on Accounting and Auditing Update: Czech Republic
Date
2013-05
ISSN
Published
2013-05
Author(s)
World Bank
Abstract
Reports on the Observance of Standards
and Codes (ROSC) Accounting and Auditing (A&A) assess
accounting and auditing practices in participating
countries. They form part of a joint initiative that is
implemented by the World Bank and the International Monetary
Fund to review the quality of implementation of twelve
internationally recognized core standards (the ROSC
program). These standards and their related codes are
relevant to economic stability and private and financial
sector development. The program was developed at the end of
the 1990s, in the wake of financial crises that affected
many countries in several regions of the world. Since its
inception in early 2000, the ROSC A&A program has
concluded evaluations of the A&A environment in more
than one hundred countries around the world. ROSC A&A
reports have been produced for all countries of the Europe
and Central Asia Region, except Russia. Initiatives to
reassure investors about the quality of financial reporting
of public interest entities, including listed companies,
banks and insurance companies will also be essential.
Link to Data Set
Citation
“World Bank. 2013. Report on the Observance of Standards and Codes on Accounting and Auditing Update: Czech Republic. © World Bank, Vienna. http://hdl.handle.net/10986/25731 License: CC BY 3.0 IGO.”