Publication:
The Republic of Uzbekistan : Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-02-05T19:53:09Z
dc.date.available2013-02-05T19:53:09Z
dc.date.issued2008-12
dc.description.abstractThis report describes the results of an assessment of the accounting, financial reporting and auditing requirements and practices of the Republic of Uzbekistan's enterprise and financial sectors. The report uses, inter alia, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, and draws on international experience and good practices in the field of accounting and audit regulation, to assess the quality of Uzbek financial information and make policy recommendationsen
dc.identifierhttp://documents.worldbank.org/curated/en/2008/12/16344784/republic-uzbekistan-report-observance-standards-codes-rosc-vol-1-1
dc.identifier.doi10.1596/12250
dc.identifier.urihttps://hdl.handle.net/10986/12250
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 DOCUMENTS
dc.subjectACCOUNTING FRAMEWORK
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING REFORM
dc.subjectACCOUNTING STANDARD
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING TREATMENT
dc.subjectACCOUNTS
dc.subjectACCOUNTS PAYABLE
dc.subjectADVERTISING
dc.subjectAUDIT COMMITTEE
dc.subjectAUDIT EVIDENCE
dc.subjectAUDIT REPORTS
dc.subjectAUDIT RISK
dc.subjectAUDIT STANDARDS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROCEDURES
dc.subjectAUDITING STANDARDS
dc.subjectAUDITOR ROTATION
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBALANCE SHEET
dc.subjectBALANCE SHEETS
dc.subjectBANK HOLDING
dc.subjectBANK HOLDING COMPANIES
dc.subjectBANK LOANS
dc.subjectBANKING LAWS
dc.subjectBANKING SECTOR
dc.subjectBANKING SUPERVISION
dc.subjectBOOKKEEPING
dc.subjectBUSINESS EDUCATION
dc.subjectBUSINESS LAW
dc.subjectBUSINESS PLANS
dc.subjectCABINET OF MINISTERS
dc.subjectCAPACITY BUILDING
dc.subjectCAPITAL ADEQUACY
dc.subjectCENTRAL BANK
dc.subjectCIVIL CODE
dc.subjectCIVIL LAW
dc.subjectCOLLATERAL
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMMERCIAL ENTERPRISES
dc.subjectCOMMERCIAL LAW
dc.subjectCOMMERCIAL LAWS
dc.subjectCOMPANY LAW
dc.subjectCOMPLIANCE GAP
dc.subjectCONFLICT OF INTEREST
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCORPORATE GOVERNANCE
dc.subjectCOST OF CAPITAL
dc.subjectCREDIBILITY
dc.subjectCREDIT INSTITUTIONS
dc.subjectCREDIT UNIONS
dc.subjectCREDITORS
dc.subjectCURRENCY
dc.subjectCURRENCY REGULATION
dc.subjectCURRENT ASSETS
dc.subjectDEBTORS
dc.subjectDEBTS
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectDUE DILIGENCE
dc.subjectECONOMIC DEVELOPMENT
dc.subjectENFORCEMENT MECHANISM
dc.subjectENTREPRENEURSHIP
dc.subjectEQUIPMENT
dc.subjectEXCHANGE COMMISSION
dc.subjectEXPORTER
dc.subjectEXTERNAL AUDITORS
dc.subjectFINANCIAL ACCOUNTING
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MARKET
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFIXED ASSETS
dc.subjectFOREIGN INVESTMENT
dc.subjectGOOD PRACTICE
dc.subjectGOOD PRACTICES
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHOLDING
dc.subjectHOUSING
dc.subjectINCOME STATEMENTS
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINSURANCE COMPANY
dc.subjectINSURANCE MARKET
dc.subjectINSURANCE PREMIUMS
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL AUDITORS
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL RATING AGENCY
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORIES
dc.subjectINVENTORY
dc.subjectINVESTMENT FUNDS
dc.subjectINVESTMENT PROJECTS
dc.subjectISSUANCE
dc.subjectJOINT-STOCK COMPANIES
dc.subjectJOINT-STOCK COMPANY
dc.subjectLAWS
dc.subjectLEGAL AUTHORITY
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL SYSTEM
dc.subjectLEGAL TRANSACTIONS
dc.subjectLEGISLATION
dc.subjectLENDING DECISIONS
dc.subjectLIFE INSURANCE
dc.subjectLIMITED LIABILITY
dc.subjectLIQUIDITY
dc.subjectLLC
dc.subjectLOAN
dc.subjectLOAN LOSS PROVISIONS
dc.subjectMANAGEMENT ACCOUNTING
dc.subjectMANDATES
dc.subjectMARKET REGULATOR
dc.subjectMICROCREDIT
dc.subjectMICROFINANCE
dc.subjectMONETARY FUND
dc.subjectMUNICIPAL GOVERNMENTS
dc.subjectNATIONAL BANK
dc.subjectOPEN JOINT-STOCK COMPANIES
dc.subjectPEER REVIEW
dc.subjectPENALTIES
dc.subjectPENSION
dc.subjectPENSION FUND
dc.subjectPLEDGES
dc.subjectPRIVATE INVESTORS
dc.subjectPRIVATIZATION
dc.subjectPRUDENTIAL REQUIREMENTS
dc.subjectPUBLIC DISCLOSURE
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC FUNDS
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY AUDITS
dc.subjectQUALITY CONTROL
dc.subjectQUANTITATIVE CRITERIA
dc.subjectREGULATORY FRAMEWORK
dc.subjectREORGANIZATION
dc.subjectRESERVE
dc.subjectRESERVES
dc.subjectRETURNS
dc.subjectSECURITIES
dc.subjectSECURITIES EXCHANGE
dc.subjectSECURITIES MARKET
dc.subjectSHAREHOLDER
dc.subjectSHAREHOLDERS
dc.subjectSMALL BUSINESS
dc.subjectSMALL BUSINESSES
dc.subjectSOLVENCY
dc.subjectSTATEMENT REQUIREMENTS
dc.subjectSTATUTORY AUDITORS
dc.subjectSTATUTORY REQUIREMENTS
dc.subjectSTOCK EXCHANGE
dc.subjectSTOCK EXCHANGES
dc.subjectSTOCK MARKET
dc.subjectSUBSIDIARIES
dc.subjectSUPERVISORY BOARD
dc.subjectTAX
dc.subjectTAX COLLECTION
dc.subjectTAXATION
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTURNOVER
dc.subjectVALUATION
dc.subjectWITHDRAWAL
dc.titleThe Republic of Uzbekistan : Accounting and Auditingen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2012-06-07
okr.date.doiregistration2025-05-07T09:12:41.618048Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2008/12/16344784/republic-uzbekistan-report-observance-standards-codes-rosc-vol-1-1
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid371341468016850407
okr.guid765471468242391257
okr.identifier.externaldocumentum000425970_20120607145523
okr.identifier.internaldocumentum16344784
okr.identifier.report69386
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/06/07/000425970_20120607145523/Rendered/PDF/693860ROSC0box0IC00UZ0A0AROSC0final.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryUzbekistan
okr.sectorFinance :: Micro- and SME finance
okr.sectorFinance :: Banking
okr.sectorFinance :: Capital markets
okr.sectorFinance
okr.themeInternational financial standards and systems
okr.themeFinancial and private sector development
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.topicPrivate Sector Development::Business Environment
okr.topicBanks and Banking Reform
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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