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Moldova : Reports on the Observance of Standards and Codes on Accounting and Auditing, Update

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dc.contributor.authorWorld Bank
dc.date.accessioned2014-01-31T21:18:01Z
dc.date.available2014-01-31T21:18:01Z
dc.date.issued2013-06-01
dc.description.abstractThis assessment of accounting and auditing practices in Moldova is part of a joint initiative that is implemented by the World Bank and the International Monetary Fund to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and includes a review of both statutory requirements and actual practice. It uses International Financial Reporting Standards (IFRS) and the International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices, as well as the European Union's acquis communautaire given Moldova's strategy of further integration with the European Union. In the medium term, improvement in Moldova's business environment is essential to put the country on a sustainable growth path. The strategic objective of this task is to support the Government in its efforts to improving the business environment in Moldova by contributing to an elevated level of competitiveness and productivity across the economy through business enterprises providing timely and reliable financial information, formulated according to internationally accepted standards, while also observing standards of governance that create confidence among local and foreign investors. These will enable companies to have greater access to finance, invest and increase their productivity. This assessment was drawn up at the request of the Government of Moldova and builds on the previous Accounting and Auditing ROSC that was prepared in 2004. The 2004 ROSC had the following objectives: (i) to spell out the ingredients of a good set of national accounting and auditing practices; (ii) to assess how Moldovan practices and its accounting profession perform relative to those practices; and (iii) to lay out the reforms needed to bring those practices and the profession into compliance with the generic model of good practices.en
dc.identifierhttp://documents.worldbank.org/curated/en/2013/06/18310007/moldova-reports-observance-standards-codes-rosc-accounting-auditing-update
dc.identifier.doi10.1596/16783
dc.identifier.urihttps://hdl.handle.net/10986/16783
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANT
dc.subjectACCOUNTING
dc.subjectACCOUNTING FRAMEWORK
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING REFORM
dc.subjectACCOUNTING STANDARD
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectAFFILIATES
dc.subjectAUDIT COMMITTEE
dc.subjectAUDIT COMMITTEES
dc.subjectAUDIT REPORTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBALANCE SHEET
dc.subjectBANK CREDIT
dc.subjectBANKING SECTOR
dc.subjectBANKS
dc.subjectBORROWER
dc.subjectBROKERS
dc.subjectBUSINESS COMMUNITIES
dc.subjectBUSINESS COMMUNITY
dc.subjectBUSINESS ETHICS
dc.subjectCAPACITY BUILDING
dc.subjectCAPACITY CONSTRAINTS
dc.subjectCAPITAL MARKET
dc.subjectCERTIFIED PUBLIC ACCOUNTANTS
dc.subjectCHARTS OF ACCOUNTS
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMPANY LAW
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSOLIDATION
dc.subjectCORPORATE GOVERNANCE
dc.subjectCOST OF CAPITAL
dc.subjectCREDIT ASSOCIATIONS
dc.subjectCREDIT INSTITUTIONS
dc.subjectCREDIT RISKS
dc.subjectCURRENCY
dc.subjectDEPOSITS
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectEMPLOYMENT
dc.subjectENABLING ENVIRONMENT
dc.subjectENTERPRISE PERFORMANCE
dc.subjectENTREPRENEURSHIP
dc.subjectEXTERNAL AUDITORS
dc.subjectEXTERNAL FUNDING
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL MARKET
dc.subjectFINANCIAL MARKETS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING PERIOD
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEM
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN INVESTMENT
dc.subjectFOREIGN INVESTORS
dc.subjectGOOD PRACTICES
dc.subjectGOVERNANCE STANDARDS
dc.subjectGOVERNMENT FUNDING
dc.subjectHOLDING
dc.subjectHUMAN RESOURCE
dc.subjectHUMAN RESOURCES
dc.subjectIMAGE
dc.subjectINITIAL PUBLIC OFFERING
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINTERNAL AUDIT
dc.subjectINTERNATIONAL BANK
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT FUNDS
dc.subjectIPO
dc.subjectJOINT STOCK COMPANY
dc.subjectJOINT-STOCK COMPANIES
dc.subjectJUDICIAL SYSTEM
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGISLATION
dc.subjectLEVEL OF CONFIDENCE
dc.subjectLIMITED LIABILITY
dc.subjectLIQUID ASSETS
dc.subjectLIQUIDATION
dc.subjectLOCAL INVESTORS
dc.subjectLOCAL MARKET
dc.subjectLONG-TERM INVESTMENT
dc.subjectMICRO ENTERPRISES
dc.subjectMICRO-FINANCE
dc.subjectMIGRATION
dc.subjectMONETARY FUND
dc.subjectPENALTIES
dc.subjectPENSION
dc.subjectPENSION FUNDS
dc.subjectPRIVATE FINANCE
dc.subjectPRIVATE INVESTMENT
dc.subjectPRIVATE INVESTMENTS
dc.subjectPRODUCTIVITY
dc.subjectPROFITABILITY
dc.subjectPRUDENTIAL REGULATIONS
dc.subjectPUBLIC AGENCIES
dc.subjectPUBLIC ASSETS
dc.subjectPUBLIC REGISTER
dc.subjectPUBLIC REGISTRY
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY AUDITS
dc.subjectQUALITY CONTROL
dc.subjectQUALITY STANDARDS
dc.subjectREGULATORY FRAMEWORK
dc.subjectREMITTANCE
dc.subjectREMITTANCES
dc.subjectSALES
dc.subjectSAVINGS
dc.subjectSECURITIES
dc.subjectSECURITIES MARKET
dc.subjectSHAREHOLDERS
dc.subjectSMALL BUSINESS
dc.subjectSTATE ENTERPRISES
dc.subjectSTATUTORY AUDITORS
dc.subjectSTATUTORY REQUIREMENTS
dc.subjectSTOCK EXCHANGE
dc.subjectSUBSIDIARIES
dc.subjectSUBSIDIARY
dc.subjectSUPERVISORY AUTHORITIES
dc.subjectTAX
dc.subjectTAX CODE
dc.subjectTAX COLLECTIONS
dc.subjectTAX PLANNING
dc.subjectTAXATION
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTHE NATIONAL BANK OF MOLDOVA
dc.subjectTRANSPARENCY
dc.subjectVALUATION
dc.subjectWITHDRAWAL
dc.titleMoldova : Reports on the Observance of Standards and Codes on Accounting and Auditing, Updateen
dc.title.alternativeMoldova - Report cu privire la respectarea standardelor si codurilor, contabilitate si audit : actualizaten
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2013-09-27
okr.date.doiregistration2025-05-07T10:22:53.509287Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2013/06/18310007/moldova-reports-observance-standards-codes-rosc-accounting-auditing-update
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid178291468321839989
okr.guid673581468287739052
okr.identifier.externaldocumentum000333037_20130927110449
okr.identifier.internaldocumentum18310007
okr.identifier.reportACS4111
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2013/09/27/000333037_20130927110449/Rendered/PDF/ACS41110ROSC0E0ox0379834B00PUBLIC0.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryMoldova
okr.sectorFinance::Banking
okr.sectorFinance::Capital markets
okr.sectorFinance::General finance sector
okr.themeRule of law::Legal institutions for a market economy
okr.themeFinancial and private sector development::Standards and financial reporting
okr.themeHuman development
okr.topicBanks and Banking Reform
okr.topicPrivate Sector Development::Business Environment
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.topicPrivate Sector Development::Business in Development
okr.topicFinance and Financial Sector Development::Debt Markets
okr.unitWorld Bank Office: Vienna (ECCAT)
okr.volume1 of 1
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