Publication:
Report on the Observance of Standards and Codes on Accounting and Auditing Update: Republic of Serbia

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dc.contributor.authorWorld Bank Group
dc.date.accessioned2016-12-12T23:32:34Z
dc.date.available2016-12-12T23:32:34Z
dc.date.issued2015-06
dc.description.abstractThis report on observance of standards and codes in accounting and auditing (ROSC A & A) provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors of Serbia and sets forth areas of consideration with a view to improving the country’s institutional environment for corporate financial reporting. To assess Serbia’s compliance with standards and codes, this report uses international benchmarks of good practice, including international financial reporting standards (IFRS), international standards on auditing (ISA), the statements of membership obligations (SMO) of the international federation of accountants (IFAC), and - because Serbia is seeking accession to the European Union (EU) - relevant provisions of the EU acquis communautaire (the acquis) governing financial reporting. The assessment focuses on the strengths and weaknesses of the A and A environment that influence the quality of corporate financial reporting, and includes a review of both statutory requirements and actual practice. It updates an earlier assessment published in 2005. ROSC A and A assess accounting and auditing practices in participating countries.en
dc.identifierhttp://documents.worldbank.org/curated/en/557921479710152064/Serbia-Report-on-the-Observance-of-Standards-and-Codes-ROSC-on-accounting-and-auditing-update
dc.identifier.doi10.1596/25723
dc.identifier.urihttps://hdl.handle.net/10986/25723
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Vienna
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectEXTERNAL AUDITORS
dc.subjectGOOD PRACTICE
dc.subjectEMPLOYMENT
dc.subjectCAPITAL MARKETS
dc.subjectFINANCIAL SERVICES
dc.subjectACCOUNTING
dc.subjectEARNINGS PER SHARE
dc.subjectCREDIT APPROVAL
dc.subjectFINANCIAL MANAGEMENT
dc.subjectPRINCIPAL
dc.subjectGOOD PRACTICES
dc.subjectPUBLIC DISCLOSURE
dc.subjectSALES
dc.subjectINTEREST
dc.subjectCOMMERCIAL ENTERPRISES
dc.subjectDEPRECIATION
dc.subjectLAWS
dc.subjectFACTORING
dc.subjectGUARANTEES
dc.subjectPRIVATIZATION
dc.subjectDEPRECIABLE ASSETS
dc.subjectNET REALIZABLE VALUE
dc.subjectINDUSTRY
dc.subjectSERVICES
dc.subjectACCOUNTING FRAMEWORK
dc.subjectTAX COLLECTION
dc.subjectSELLING
dc.subjectIMPACT ASSESSMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectINCOME STATEMENTS
dc.subjectCAPITAL ADEQUACY
dc.subjectIMPACTS
dc.subjectACCOUNTING CURRICULUM
dc.subjectDISTRIBUTION
dc.subjectPRICING
dc.subjectBUDGET CONSTRAINTS
dc.subjectACCRUALS
dc.subjectOWNERSHIP
dc.subjectPLANNING
dc.subjectQUALITY
dc.subjectBUDGETING
dc.subjectECONOMIC STABILITY
dc.subjectVALUATION OF INVENTORIES
dc.subjectMANAGEMENT REPORTS
dc.subjectLEVEL PLAYING FIELD
dc.subjectREPORTING
dc.subjectCASH FLOWS
dc.subjectMUNICIPALITIES
dc.subjectAUDITS
dc.subjectCOST ACCOUNTING
dc.subjectBUDGET
dc.subjectFINANCIAL AUDITS
dc.subjectNET PROFIT
dc.subjectPUBLIC POLICY
dc.subjectILLIQUIDITY
dc.subjectPENALTIES
dc.subjectCOST CONTROL
dc.subjectAUDITORS’ REPORTS
dc.subjectACCOUNTING POLICIES
dc.subjectPUBLIC ACCOUNTANTS
dc.subjectPRODUCTIVITY
dc.subjectINTEREST RATES
dc.subjectFINANCIAL LEASING
dc.subjectAUDIT RISK
dc.subjectCRITERIA
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectMARKETS
dc.subjectDEBT
dc.subjectFINANCIAL REPORTING
dc.subjectSTATE OWNED BANKS
dc.subjectFINANCIAL CRISES
dc.subjectLEGISLATION
dc.subjectDEFICITS
dc.subjectSTATUTORY AUDITORS
dc.subjectBUDGET DEFICIT
dc.subjectBUDGET DEFICITS
dc.subjectBUSINESS INFORMATION
dc.subjectACCOUNTING FIRMS
dc.subjectCHARTS OF ACCOUNTS
dc.subjectFINANCIAL YEARS
dc.subjectLOANS
dc.subjectLABOR
dc.subjectENTERPRISES
dc.subjectINVENTORY
dc.subjectFINANCIAL SYSTEM
dc.subjectSUBSIDIES
dc.subjectLEGAL FRAMEWORK
dc.subjectACCOUNT
dc.subjectFINANCE
dc.subjectADMINISTRATIVE COSTS
dc.subjectINFRASTRUCTURE
dc.subjectTAXES
dc.subjectBANKING SECTOR
dc.subjectBANKS
dc.subjectRESOURCES
dc.subjectEQUITY
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectACCOUNTANTS
dc.subjectWAGES
dc.subjectAUDITORS
dc.subjectEXPENSES
dc.subjectFINANCIAL STABILITY
dc.subjectSUBSIDIARIES
dc.subjectVALUE
dc.subjectBANK
dc.subjectCREDIT
dc.subjectBUDGETS
dc.subjectPUBLIC ENTERPRISES
dc.subjectACCOUNTANCY
dc.subjectCAPITALIZATION
dc.subjectMAINTENANCE
dc.subjectFINANCIAL PERFORMANCE
dc.subjectINTERNAL CONTROLS
dc.subjectFOREIGN BANKS
dc.subjectCOST
dc.subjectPERFORMANCE ANALYSIS
dc.subjectACCRUAL ACCOUNTING
dc.subjectBALANCE SHEET
dc.subjectAUDIT ENGAGEMENTS
dc.subjectAUDIT REPORTS
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectAUDITORS OPINIONS
dc.subjectQUALITY CONTROL
dc.subjectPUBLIC DEBT
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectSUBSIDIARY
dc.subjectADMINISTRATION
dc.subjectGOVERNANCE
dc.subjectINSURANCE
dc.subjectBOOKKEEPING
dc.subjectTAXATION
dc.subjectPARENT COMPANIES
dc.subjectPRUDENTIAL REQUIREMENTS
dc.subjectACCOUNTING STANDARDS
dc.subjectBUSINESS
dc.subjectRISK
dc.subjectINTERNAL AUDIT
dc.subjectAUDIT EVIDENCE
dc.subjectACCOUNTING TREATMENT
dc.subjectBUSINESS PLANS
dc.subjectTAX ADMINISTRATION
dc.subjectCOOPERATIVES
dc.subjectREVENUE
dc.subjectRISK MANAGEMENT
dc.subjectLENDING
dc.subjectACCOUNTS
dc.subjectBUSINESS RELATIONSHIPS
dc.subjectQUALITY ASSURANCE
dc.subjectAUDIT
dc.subjectAUDITING STANDARDS
dc.subjectMATURITIES
dc.subjectKEY PERFORMANCE INDICATORS
dc.subjectGOVERNMENTS
dc.subjectACCOUNTING RECORDS
dc.subjectCIVIL SERVICE
dc.subjectIMPLEMENTATION
dc.subjectECONOMIC CONDITIONS
dc.subjectAUDITING
dc.subjectFINANCIAL REPORTS
dc.subjectCONSOLIDATION
dc.titleReport on the Observance of Standards and Codes on Accounting and Auditing Updateen
dc.title.subtitleRepublic of Serbiaen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleReport on the Observance of Standards and Codes on Accounting and Auditing Update
okr.date.disclosure2016-11-20
okr.date.doiregistration2025-05-07T08:52:16.576007Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/557921479710152064/Serbia-Report-on-the-Observance-of-Standards-and-Codes-ROSC-on-accounting-and-auditing-update
okr.guid557921479710152064
okr.identifier.externaldocumentum090224b084298112_1_0
okr.identifier.internaldocumentum26224119
okr.identifier.report104989
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/557921479710152064/pdf/March-2016-Serbia-ROSC-Report-finalapprovedMoF.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countrySerbia
okr.sectorFinance
okr.sectorPublic Administration, Law, and Justice
okr.themeFinancial and private sector development :: International financial standards and systems
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.topicGovernance::Governance and the Financial Sector
okr.unitWB Office: Vienna (GGOFR)
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