Publication:
Accounting and Auditing: Ukraine

Simple item page
dc.contributor.authorWorld Bank
dc.date.accessioned2017-09-08T18:56:44Z
dc.date.available2017-09-08T18:56:44Z
dc.date.issued2008-12
dc.description.abstractThis assessment of accounting and auditing practices in Ukraine 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). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting and includes both a review of both mandatory requirements and actual practice. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practice in the field of accounting and auditing regulation. All the key economic sectors in Ukraine rely on high quality financial information, which requires high quality private sector accounting and auditing. As Ukraine moves towards further reforms, liberalization and deregulation in efforts to foster an investment-friendly business environment enhanced financial transparency and improved accounting and auditing practices must support this. In this context, this report sets out policy recommendations to enhance the quality of corporate financial reporting and foster a financial reporting platform conducive to sustainable private and financial sector growth, thus increasing access to global financial markets and other tools of the market economy.en
dc.identifierhttp://documents.worldbank.org/curated/en/170561468313768947/Ukraine-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing
dc.identifier.doi10.1596/28236
dc.identifier.urihttps://hdl.handle.net/10986/28236
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.subjectACCOUNTABILITY
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANCY FIRMS
dc.subjectACCOUNTANT
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING FRAMEWORK
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING STANDARD
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING SYSTEMS
dc.subjectACCOUNTS
dc.subjectACQUISITIONS
dc.subjectASSET VALUE
dc.subjectAUDIT COMMITTEE
dc.subjectAUDIT REPORTS
dc.subjectAUDIT STANDARDS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBALANCE SHEET
dc.subjectBALANCE SHEETS
dc.subjectBANK DEPOSITS
dc.subjectBANK OF LATVIA
dc.subjectBANKING INSTITUTIONS
dc.subjectBANKING LAW
dc.subjectBANKING LEGISLATION
dc.subjectBANKING REGULATIONS
dc.subjectBANKING SECTOR
dc.subjectBANKING SUPERVISION
dc.subjectBANKING SYSTEM
dc.subjectBEARER BONDS
dc.subjectBOOKKEEPING
dc.subjectBROKERAGES
dc.subjectBROKERS
dc.subjectBUSINESS ADMINISTRATION
dc.subjectBUSINESS SCHOOLS
dc.subjectCAPACITY BUILDING
dc.subjectCAPITAL MARKETS
dc.subjectCASH FLOW
dc.subjectCIVIL LAW
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMMERCIAL CODES
dc.subjectCOMPANY LAW
dc.subjectCOMPLIANCE GAP
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCORPORATE BONDS
dc.subjectCORPORATE GOVERNANCE
dc.subjectCREDIBILITY
dc.subjectCREDIT UNIONS
dc.subjectCREDITORS
dc.subjectDEBENTURES
dc.subjectDEPOSIT
dc.subjectDEPOSIT LIABILITIES
dc.subjectEARNINGS GROWTH
dc.subjectECONOMIC REFORM
dc.subjectEQUIPMENT
dc.subjectEXTERNAL FUNDING
dc.subjectFINANCIAL ACCOUNTING
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL LEASING
dc.subjectFINANCIAL MARKETS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL SECTOR DEVELOPMENT
dc.subjectFINANCIAL SERVICES
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEM
dc.subjectFOREIGN BANKS
dc.subjectFOREIGN CAPITAL
dc.subjectFOREIGN CURRENCY
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN INSURERS
dc.subjectFOREIGN INVESTMENTS
dc.subjectFOREIGN INVESTORS
dc.subjectFREE MARKET ECONOMY
dc.subjectGOOD PRACTICE
dc.subjectGOOD PRACTICES
dc.subjectHOLDING
dc.subjectHOLDING COMPANIES
dc.subjectINCOME TAX
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINSURANCE PREMIUMS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL FINANCE
dc.subjectINTERNATIONAL FINANCIAL MARKETS
dc.subjectINTERNATIONAL MARKETS
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTMENT FINANCE
dc.subjectINVESTMENT FUNDS
dc.subjectINVESTMENT INSTITUTIONS
dc.subjectINVESTOR CONFIDENCE
dc.subjectISSUERS OF SECURITIES
dc.subjectJOINT STOCK COMPANIES
dc.subjectJOINT STOCK COMPANY
dc.subjectJOINT-STOCK COMPANIES
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL PROVISIONS
dc.subjectLEGAL SYSTEM
dc.subjectLEGISLATION
dc.subjectLEGISLATIVE FRAMEWORK
dc.subjectLIABILITY
dc.subjectLIMITED LIABILITY
dc.subjectLIQUIDITY
dc.subjectLLC
dc.subjectMANAGEMENT ACCOUNTING
dc.subjectMARKET CONDITIONS
dc.subjectMARKET ECONOMY
dc.subjectMARKET INDICES
dc.subjectMARKET PARTICIPANTS
dc.subjectMARKET REQUIREMENTS
dc.subjectMINIMUM CAPITAL REQUIREMENTS
dc.subjectMONETARY FUND
dc.subjectMORTGAGE
dc.subjectMORTGAGE FINANCE
dc.subjectMUTUAL FUNDS
dc.subjectNATIONAL BANK
dc.subjectNEW ENTRANTS
dc.subjectOPEN JOINT STOCK COMPANIES
dc.subjectOPEN JOINT-STOCK COMPANIES
dc.subjectPARENT COMPANIES
dc.subjectPEER REVIEW
dc.subjectPENSION
dc.subjectPENSION FUND
dc.subjectPENSION FUNDS
dc.subjectPENSIONS
dc.subjectPOCKET BANKS
dc.subjectPOLITICAL UNCERTAINTIES
dc.subjectPORTFOLIO
dc.subjectPOTENTIAL INVESTORS
dc.subjectPRIVATE PLACEMENT
dc.subjectPRIVATE PLACEMENTS
dc.subjectPRIVATIZATION
dc.subjectPUBLIC DISCLOSURE
dc.subjectPUBLIC REGISTRY
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY AUDITS
dc.subjectQUALITY CONTROL
dc.subjectREGULATORY FRAMEWORK
dc.subjectREGULATORY INFRASTRUCTURE
dc.subjectREGULATORY REPORTS
dc.subjectRESERVES
dc.subjectRETURN
dc.subjectRETURNS
dc.subjectSECURITIES
dc.subjectSECURITIES LAW
dc.subjectSECURITIES MARKET
dc.subjectSHAREHOLDERS
dc.subjectSMALL BANKS
dc.subjectSOLVENCY
dc.subjectSTATUTORY AUDITORS
dc.subjectSTOCK EXCHANGE
dc.subjectSTOCK EXCHANGES
dc.subjectSTOCK MARKET
dc.subjectSTOCK MARKETS
dc.subjectSUBSIDIARIES
dc.subjectSUPERVISORY AUTHORITIES
dc.subjectSUPERVISORY BOARD
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX RULES
dc.subjectTAXATION
dc.subjectTELECOMMUNICATIONS
dc.subjectTRADING
dc.subjectTRANSPARENCY
dc.subjectTURNOVER
dc.titleAccounting and Auditingen
dc.title.subtitleUkraineen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleAccounting and Auditing
okr.date.disclosure2011-06-17
okr.date.doiregistration2025-05-07T12:15:04.225279Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/170561468313768947/Ukraine-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing
okr.guid367341468337802893
okr.guid170561468313768947
okr.identifier.externaldocumentum000356161_20110617021935
okr.identifier.internaldocumentum14393117
okr.identifier.report62603
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/170561468313768947/pdf/626030WP0ROSC000Box0361486B0PUBLIC0.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryUkraine
okr.sectorFinance
okr.themeFinancial and private sector development :: Standards and financial reporting
okr.topicFinance and Financial Sector Development::Banks & Banking Reform
okr.topicFinance and Financial Sector Development::Non Bank Financial Institutions
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.topicPrivate Sector Development::Corporate Data and Reporting
okr.unitWB Office: Vienna (GGOFR)
Files
Original bundle
Now showing 1 - 2 of 2
Thumbnail Image
Name:
626030WP0ROSC000Box0361486B0PUBLIC0.pdf
Size:
846.61 KB
Format:
Adobe Portable Document Format
Download
No Thumbnail Available
Name:
626030WP0ROSC000Box0361486B0PUBLIC0.txt
Size:
173.07 KB
Format:
Plain Text
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Plain Text
Description:
Download
Collections
Accounting and Auditing Assessment