Publication:
Slovenia Report on the Observance of Standards and Codes: Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2016-12-13T15:49:40Z
dc.date.available2016-12-13T15:49:40Z
dc.date.issued2014-05
dc.description.abstractThis assessment of accounting and auditing practices in Slovenia 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 a review of both mandatory requirements and actual practice. This is the second A&A ROSC for Slovenia and based on information collected in 2013, early 2014. The first one was published in 2004. As the requirements of the EU acquis communautaire and international standards have already been adopted in the financial sector this assessment focuses on the proper application of these requirements, with the view that improved financial information raises the capacity of regulators to maintain financial stability, and improve the level of trust in the financial system, in the context of an ongoing recapitalization exercise. In the State Owned Enterprises, or SOEs, the report focuses on the requirements applicable to them and how well these are enforced, as well as to what extent the government uses the financial reporting and audit process to monitor SOEs and hold their management teams accountable. This report also considers SMEs financial reporting, including how current requirements compare with the latest revisions to the EU Accounting Directive, which further simplified requirements for smaller companies. Finally, audit oversight and quality assurance systems are assessed, including the feasibility of incorporating the audit oversight body as part of the financial sector supervisor.en
dc.identifierhttp://documents.worldbank.org/curated/en/499511479710238625/Slovenia-Report-on-the-observance-of-standards-and-codes-ROSC-accounting-and-auditing
dc.identifier.doi10.1596/25724
dc.identifier.urihttps://hdl.handle.net/10986/25724
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, 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.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING RULES
dc.subjectACCOUNTING STANDARD
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING TREATMENT
dc.subjectACCOUNTS
dc.subjectACCRUALS
dc.subjectASSET MANAGEMENT
dc.subjectASSET MANAGEMENT COMPANIES
dc.subjectASSET QUALITY
dc.subjectASSET VALUE
dc.subjectAUDIT COMMITTEE
dc.subjectAUDIT COMMITTEES
dc.subjectAUDIT REPORTS
dc.subjectAUDIT STANDARDS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectAVAILABILITY OF CREDIT
dc.subjectBAD DEBTS
dc.subjectBAILOUT
dc.subjectBALANCE SHEET
dc.subjectBALANCE SHEETS
dc.subjectBANK ASSET
dc.subjectBANK OF SLOVENIA
dc.subjectBANK RESTRUCTURING
dc.subjectBANKING CRISIS
dc.subjectBANKING SECTOR
dc.subjectBANKING SUPERVISION
dc.subjectBANKING SYSTEM
dc.subjectBANKING UNION
dc.subjectBOARDS OF DIRECTORS
dc.subjectBOOK VALUE
dc.subjectBROKERAGE
dc.subjectCAPITAL ADEQUACY
dc.subjectCAPITAL ADEQUACY DIRECTIVE
dc.subjectCAPITAL ADEQUACY RATIOS
dc.subjectCAPITAL MARKETS
dc.subjectCAPITAL REQUIREMENT
dc.subjectCAPITAL REQUIREMENTS
dc.subjectCAPITAL STRUCTURES
dc.subjectCASH FLOW
dc.subjectCENTRAL BANK
dc.subjectCHARTS OF ACCOUNTS
dc.subjectCIVIL LAW
dc.subjectCOMPANY LAW
dc.subjectCONFLICTS OF INTEREST
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSOLIDATION
dc.subjectCONTINGENT LIABILITIES
dc.subjectCOOPERATIVES
dc.subjectCORPORATE GOVERNANCE
dc.subjectCREDIT DECISIONS
dc.subjectCREDIT INSTITUTIONS
dc.subjectCREDIT PRACTICES
dc.subjectCREDIT RATING
dc.subjectCREDIT RATING INFORMATION
dc.subjectCREDIT RISK
dc.subjectCURRENCY
dc.subjectDEBT BURDEN
dc.subjectDEBTS
dc.subjectDEFERRED INCOME
dc.subjectDEPRECIATION
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectECONOMIC DEVELOPMENT
dc.subjectECONOMIC STABILITY
dc.subjectEFFECTIVE GOVERNANCE
dc.subjectEMPLOYMENT
dc.subjectEQUALIZATION
dc.subjectEQUIPMENT
dc.subjectEQUITY MARKET
dc.subjectEQUITY VALUE
dc.subjectEUROPEAN CENTRAL BANK
dc.subjectEXPENDITURE
dc.subjectEXTERNAL AUDITORS
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL DATA
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MARKETS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL SERVICES
dc.subjectFINANCIAL STABILITY
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEM
dc.subjectFISCAL DEFICIT
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN FINANCING
dc.subjectGOOD PRACTICES
dc.subjectGOVERNANCE ISSUES
dc.subjectGOVERNMENT BONDS
dc.subjectGOVERNMENT BORROWINGS
dc.subjectGOVERNMENT DEBT
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHOLDING
dc.subjectHOLDING COMPANIES
dc.subjectINCOME TAX
dc.subjectINDEBTEDNESS
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINSURANCE COMPANY
dc.subjectINSURANCE MARKET
dc.subjectINSURANCE POLICY
dc.subjectINSURANCE PREMIUMS
dc.subjectINTEREST RATE
dc.subjectINTEREST RATE RISK
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL CAPITAL
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT FUND
dc.subjectINVESTMENT FUNDS
dc.subjectJOINT STOCK COMPANIES
dc.subjectJOINT STOCK COMPANY
dc.subjectJOINT-STOCK COMPANIES
dc.subjectJOINT-STOCK COMPANY
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL INSTRUMENTS
dc.subjectLEGAL TRADITION
dc.subjectLEGISLATION
dc.subjectLEGISLATIVE FRAMEWORK
dc.subjectLENDERS
dc.subjectLIFE INSURANCE
dc.subjectLIFE INSURANCE COMPANY
dc.subjectLIMITED LIABILITY
dc.subjectLIQUIDITY
dc.subjectLIQUIDITY RISK
dc.subjectLLC
dc.subjectLOAN LOSS PROVISIONS
dc.subjectLOAN PORTFOLIOS
dc.subjectMARKET CAP
dc.subjectMARKET CAPITALIZATION
dc.subjectMARKET REGULATOR
dc.subjectMARKET RISKS
dc.subjectMARKET SHARE
dc.subjectMONETARY FUND
dc.subjectMUTUAL FUNDS
dc.subjectNET ASSETS
dc.subjectNON-PERFORMING LOAN
dc.subjectNPL
dc.subjectOPERATIONAL RISK
dc.subjectPENSION
dc.subjectPENSION FUND
dc.subjectPENSION FUNDS
dc.subjectPORTFOLIO
dc.subjectPORTFOLIO QUALITY
dc.subjectPREPAYMENTS
dc.subjectPRIVATE BANK
dc.subjectPRIVATE INVESTMENTS
dc.subjectPRIVATIZATION
dc.subjectPRODUCTIVITY
dc.subjectPRUDENTIAL SUPERVISION
dc.subjectPUBLIC BUDGET
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC FINANCE
dc.subjectPURCHASING
dc.subjectPURCHASING POWER
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectRECAPITALIZATION
dc.subjectREDEMPTION
dc.subjectRESERVES
dc.subjectRETURNS
dc.subjectRISK MANAGEMENT
dc.subjectRISK MANAGEMENT SYSTEMS
dc.subjectSAVINGS
dc.subjectSAVINGS BANKS
dc.subjectSECURITIES
dc.subjectSECURITIES MARKET
dc.subjectSELLING
dc.subjectSHAREHOLDERS
dc.subjectSOLVENCY
dc.subjectSOVEREIGN DEBT
dc.subjectSTATE OWNED BANKS
dc.subjectSTATUTORY REQUIREMENTS
dc.subjectSTOCK EXCHANGE
dc.subjectSTOCK EXCHANGES
dc.subjectSUBSIDIARIES
dc.subjectSUBSIDIARY
dc.subjectSUPERVISION OF BANKS
dc.subjectSUPERVISORY BOARD
dc.subjectSUPERVISORY BOARDS
dc.subjectTAX LAWS
dc.subjectTAX REFORM
dc.subjectTAX RULES
dc.subjectTAXATION
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTELECOMMUNICATIONS
dc.subjectTRADING
dc.subjectTRANSPARENCY
dc.subjectTREATIES
dc.subjectTURNOVER
dc.subjectUNAUDITED FINANCIAL STATEMENTS
dc.subjectWAREHOUSE
dc.subjectWITHDRAWAL
dc.titleSlovenia Report on the Observance of Standards and Codesen
dc.title.subtitleAccounting and Auditingen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleSlovenia Report on the Observance of Standards and Codes
okr.date.disclosure2016-11-20
okr.date.doiregistration2025-05-07T10:39:11.233817Z
okr.doctypeEconomic & Sector Work
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment
okr.docurlhttp://documents.worldbank.org/curated/en/499511479710238625/Slovenia-Report-on-the-observance-of-standards-and-codes-ROSC-accounting-and-auditing
okr.guid499511479710238625
okr.identifier.externaldocumentum000333037_20140708102449
okr.identifier.internaldocumentum19767747
okr.identifier.report89232
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/499511479710238625/pdf/892320ESW0P114000Box385275B00OUO090.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countrySlovenia
okr.sectorFinance
okr.themeFinancial and private sector development :: International financial standards and systems
okr.topicPrivate Sector Development::Corporate Data and Reporting
okr.topicGovernance::Governance and the Financial Sector
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.unitGovernance - GP (GGODR)
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