Publication: Republic of Latvia : Accounting and Auditing
Date
2005-03
ISSN
Published
2005-03
Author(s)
World Bank
Abstract
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Latvia. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation. For European Union (EU) Member States, the assessment also has regard to the relevant requirements of EU law (also known as the acquis communautaire).
Citation
“World Bank. 2005. Republic of Latvia : Accounting and Auditing. © Washington, DC. http://openknowledge.worldbank.org/entities/publication/5eb889c1-d02a-5fb7-9aa7-71922a552c5f License: CC BY 3.0 IGO.”