Publication:
Republic of Estonia : Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-07-25T14:48:34Z
dc.date.available2013-07-25T14:48:34Z
dc.date.issued2004-05-25
dc.description.abstractThis report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Estonia. The report uses International Financial Reporting Standards (IFRSs), International Standards on Auditing, and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation.en
dc.identifierhttp://documents.worldbank.org/curated/en/2004/05/6576061/estonia-republic-report-observance-standards-codes-rosc-accounting-auditing
dc.identifier.doi10.1596/14548
dc.identifier.urihttps://hdl.handle.net/10986/14548
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.subjectACCOUNTING
dc.subjectACCOUNTING FRAMEWORK
dc.subjectACCOUNTING PERIODS
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING TREATMENT
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBANKING SECTOR
dc.subjectBANKS
dc.subjectCAPITAL MARKETS
dc.subjectCAPITALIZATION
dc.subjectCOMMERCIAL BANKS
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSOLIDATION
dc.subjectCORPORATE INCOME TAX
dc.subjectCREDITWORTHINESS
dc.subjectECONOMIC GROWTH
dc.subjectEQUITY FINANCING
dc.subjectEXTERNAL AUDITORS
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHOLDING COMPANIES
dc.subjectINSURANCE
dc.subjectINTEREST RATES
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL AUDITING STANDARDS
dc.subjectLEGAL PROVISION
dc.subjectLEGISLATION
dc.subjectLEVEL PLAYING FIELD
dc.subjectMANDATES
dc.subjectPENALTIES
dc.subjectPRIVATE SECTOR
dc.subjectPROVISIONS
dc.subjectPUBLIC
dc.subjectRESERVE REQUIREMENTS
dc.subjectSECURITIES MARKETS
dc.subjectSHARE CAPITAL
dc.subjectSHAREHOLDERS
dc.subjectSUBSIDIARY
dc.subjectTAX
dc.subjectTAX RATES
dc.subjectTAXATION
dc.subjectTRANSACTION COSTS
dc.titleRepublic of Estonia : Accounting and Auditingen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.doiregistration2025-05-07T10:51:54.767682Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2004/05/6576061/estonia-republic-report-observance-standards-codes-rosc-accounting-auditing
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid666601468027278165
okr.identifier.externaldocumentum000090341_20060203135625
okr.identifier.internaldocumentum6576061
okr.identifier.report35083
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2006/02/03/000090341_20060203135625/Rendered/PDF/350830EE0rosc1aa1est.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryEstonia
okr.topicPrivate Sector Development::Business Environment
okr.topicBanks and Banking Reform
okr.topicFinance and Financial Sector Development::Rural Finance
okr.topicPrivate Sector Development::Business in Development
okr.topicPublic Sector Economics and Finance
okr.topicPublic Sector Development
okr.unitROSC-Assmts & Pol. Practice (CCGPP)
okr.volume1 of 1
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