Publication:
The Republic of Montenegro : Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-06-11T19:16:54Z
dc.date.available2012-06-11T19:16:54Z
dc.date.issued2007-05
dc.description.abstractThis report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Montenegro. It uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and the relevant portions of the European Union (EU) body of law (also known as the acquis communautaire), as benchmarks.en
dc.identifierhttp://documents.worldbank.org/curated/en/2007/05/9025239/montenegro-report-observance-standards-codes-rosc-accounting-auditing
dc.identifier.doi10.1596/7698
dc.identifier.urihttps://hdl.handle.net/10986/7698
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.subjectACCESS TO CREDIT
dc.subjectACCOUNT
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANT
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING CURRICULUM
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING STANDARD
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectACCRUALS
dc.subjectACQUISITION
dc.subjectACTIVE MARKET
dc.subjectARBITRAGE
dc.subjectASSET CLASSIFICATION
dc.subjectAUDIT COMMITTEE
dc.subjectAUDIT COMMITTEES
dc.subjectAUDIT ENGAGEMENTS
dc.subjectAUDIT EVIDENCE
dc.subjectAUDIT REPORTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITOR ROTATION
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBALANCE SHEET
dc.subjectBANK ASSET
dc.subjectBANK ASSETS
dc.subjectBANKING LAW
dc.subjectBANKING SECTOR
dc.subjectBANKING SYSTEM
dc.subjectBANKRUPTCY
dc.subjectBEST PRACTICE
dc.subjectBEST PRACTICES
dc.subjectBOOKKEEPING
dc.subjectBORROWING
dc.subjectBROKERS
dc.subjectBUSINESS CLIMATE
dc.subjectBUSINESS COMBINATIONS
dc.subjectBUSINESS ETHICS
dc.subjectBUSINESS EXPENSES
dc.subjectBUSINESS OPERATIONS
dc.subjectBUSINESS ORGANIZATION
dc.subjectCALCULATION
dc.subjectCAPACITY BUILDING
dc.subjectCAPITAL MARKET
dc.subjectCAPITAL MARKET REGULATION
dc.subjectCAPITAL MARKETS
dc.subjectCASH FLOW
dc.subjectCENTRAL BANK
dc.subjectCHECKS
dc.subjectCOMPANY LAW
dc.subjectCOMPLIANCE GAP
dc.subjectCONCESSION ARRANGEMENTS
dc.subjectCORPORATE GOVERNANCE
dc.subjectCREDIBILITY
dc.subjectCREDIT INSTITUTIONS
dc.subjectCREDIT LOSSES
dc.subjectCREDIT RISK
dc.subjectCREDITOR
dc.subjectCURRENCY
dc.subjectDEBT
dc.subjectDEPRECIATION
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectDUE DILIGENCE
dc.subjectEARNINGS
dc.subjectEAST EUROPE
dc.subjectEDUCATION PROGRAMS
dc.subjectEDUCATION STANDARD
dc.subjectEDUCATION STANDARDS
dc.subjectEMPLOYEE BENEFITS
dc.subjectENFORCEMENT MECHANISM
dc.subjectEQUIPMENT
dc.subjectEXCHANGE COMMISSION
dc.subjectFAIR VALUE
dc.subjectFAIR VALUES
dc.subjectFINANCIAL ASSET
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL INTERMEDIATION
dc.subjectFINANCIAL MARKETS
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL POSITION
dc.subjectFINANCIAL RELATIONSHIPS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL RISK
dc.subjectFINANCIAL SECTOR
dc.subjectFINANCIAL SECTORS
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEM
dc.subjectFISCAL POLICY
dc.subjectFIXED ASSET
dc.subjectFIXED ASSETS
dc.subjectFOREIGN BANKS
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFORGIVENESS
dc.subjectFRAUD
dc.subjectFUTURE CASH FLOWS
dc.subjectFUTURE CREDIT
dc.subjectGAAP
dc.subjectGENERAL PUBLIC
dc.subjectGOOD PRACTICE
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHUMAN RESOURCES
dc.subjectINCOME TAXES
dc.subjectINFLATION
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSTRUMENT
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINTANGIBLE
dc.subjectINTANGIBLE ASSETS
dc.subjectINTEREST INCOME
dc.subjectINTEREST RATE
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL STANDARD
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORIES
dc.subjectINVENTORY
dc.subjectINVESTMENT ADVISERS
dc.subjectINVESTMENT FUND
dc.subjectINVESTMENT FUNDS
dc.subjectISSUANCE
dc.subjectJOINT STOCK COMPANIES
dc.subjectJOINT STOCK COMPANY
dc.subjectLABOR MARKET
dc.subjectLARGE COMPANIES
dc.subjectLARGE ENTERPRISES
dc.subjectLEGAL ADVICE
dc.subjectLEGAL TRADITIONS
dc.subjectLEVY
dc.subjectLIMITED LIABILITY
dc.subjectLIMITED PARTNERSHIP
dc.subjectLIQUID MARKETS
dc.subjectLOAN
dc.subjectLOAN APPLICATION
dc.subjectLOAN PORTFOLIO
dc.subjectLOCAL BANKS
dc.subjectMACROECONOMIC STABILITY
dc.subjectMACROECONOMIC STABILIZATION
dc.subjectMARKET DISCIPLINE
dc.subjectMARKET ECONOMIES
dc.subjectMARKET ECONOMY
dc.subjectMARKET REGULATOR
dc.subjectMATURE MARKET
dc.subjectMATURITY
dc.subjectMINIMUM CAPITAL REQUIREMENT
dc.subjectMINIMUM CAPITAL REQUIREMENTS
dc.subjectMONETARY FUND
dc.subjectOPEN MARKET
dc.subjectPAYMENT SYSTEMS
dc.subjectPENSION
dc.subjectPENSION FUNDS
dc.subjectPENSION SYSTEMS
dc.subjectPORTFOLIO
dc.subjectPORTFOLIO INVESTMENT
dc.subjectPRESENT VALUE
dc.subjectPROTECTION OF INVESTORS
dc.subjectPUBLIC CONFIDENCE
dc.subjectPUBLIC OFFERING
dc.subjectPURCHASING
dc.subjectPURCHASING POWER
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectREAL INTEREST
dc.subjectREAL INTEREST RATES
dc.subjectREGULATORY AUTHORITY
dc.subjectREGULATORY FRAMEWORK
dc.subjectREGULATORY INFRASTRUCTURE
dc.subjectRESERVES
dc.subjectRESPONSIBILITIES
dc.subjectRETIREMENT
dc.subjectRISK MANAGEMENT
dc.subjectSALE
dc.subjectSAVINGS
dc.subjectSECURITIES
dc.subjectSECURITIES EXCHANGES
dc.subjectSECURITIES MARKET
dc.subjectSECURITIES MARKETS
dc.subjectSHARE PRICES
dc.subjectSHAREHOLDER
dc.subjectSHAREHOLDERS
dc.subjectSMALLER ENTERPRISES
dc.subjectSTAKEHOLDERS
dc.subjectSTATUTORY AUDITORS
dc.subjectSTOCK EXCHANGE
dc.subjectSTOCK MARKET
dc.subjectTAX
dc.subjectTAX LAW
dc.subjectTOTAL DEBT
dc.subjectTRADE LIBERALIZATION
dc.subjectTRADING
dc.subjectTRAINING PROGRAMS
dc.subjectTRANSACTION
dc.subjectTRANSPARENCY
dc.subjectTURNOVER
dc.subjectUNDERWRITERS
dc.subjectUNEMPLOYMENT
dc.subjectVALUATION
dc.subjectVALUATIONS
dc.titleThe Republic of Montenegro : Accounting and Auditingen
dc.title.alternativeCrna Gora - Izvjestaj o postovanju standarda i propisa (ROSC) : racunovodstvo i revizijaen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.doiregistration2025-05-07T11:24:40.962590Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2007/05/9025239/montenegro-report-observance-standards-codes-rosc-accounting-auditing
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid122081468324264173
okr.guid239321468059712306
okr.identifier.externaldocumentum000310607_20080221102154
okr.identifier.internaldocumentum9025239
okr.identifier.report42458
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2008/02/21/000310607_20080221102154/Rendered/PDF/424580P09680901PUBLIC10Montenegro0ROSC.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryMontenegro
okr.sectorFinance :: General finance sector
okr.themeStandards and financial reporting
okr.themeFinancial and private sector development
okr.themeRule of law
okr.themeHuman development
okr.themeLegal institutions for a market economy
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.topicPrivate Sector Development::Business Environment
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Business in Development
okr.unitWorld Bank Office: Vienna (ECCAT)
okr.volume1 of 1
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