Publication:
Kosovo : Report on the Observance of Standards and Codes on Accounting and Auditing--Update

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-08-01T17:36:23Z
dc.date.available2013-08-01T17:36:23Z
dc.date.issued2012-06
dc.description.abstractThis report is an update of the 2006 Report on the Observance of Standards and Codes (ROSC) on Accounting and Auditing (A&A) in the Republic of Kosovo (Kosovo). The main objective of the 2006 ROSC was to assist the then-existing Kosovo Provisional Institutions of Self-Government in strengthening A&A practices, in order to support sustained economic growth and improve the competitiveness of local enterprises. For this update, a particular focus was placed on analyzing significant changes in (a) the statutory framework for A&A standards and practices; (b) the A&A profession; (c) the quality of accounting education at the tertiary level; (d) the enforcement of A&A requirements both within the profession and by financial sector regulators; and (e) financial reporting standards in the banking sector. The report also focuses on assessing the degree of alignment of Kosovo's institutional framework for corporate financial reporting with the European Union (EU) acquis communautaire. This ROSC A&A update will also provide inputs to the Financial Sector Assessment Program (FSAP) update.en
dc.identifier.doi10.1596/14729
dc.identifier.urihttps://hdl.handle.net/10986/14729
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.subjectaccount
dc.subjectaccountancy
dc.subjectaccountant
dc.subjectAccountants
dc.subjectAccounting
dc.subjectaccounting standard
dc.subjectaccounts
dc.subjectaccounts receivable
dc.subjectarrears
dc.subjectasset sales
dc.subjectaudit evidence
dc.subjectaudit reports
dc.subjectaudit risk
dc.subjectaudit standards
dc.subjectaudited financial statements
dc.subjectAuditing
dc.subjectAuditing Profession
dc.subjectAuditing Standards
dc.subjectAuditors
dc.subjectaudits
dc.subjectbalance sheet
dc.subjectbank lending
dc.subjectbanking assets
dc.subjectbanking crises
dc.subjectbanking sector
dc.subjectbanking system
dc.subjectbeneficiary
dc.subjectbid
dc.subjectborrower
dc.subjectbusiness communities
dc.subjectbusiness community
dc.subjectbusiness organization
dc.subjectcapital base
dc.subjectcapital market
dc.subjectcapital requirements
dc.subjectcapitalization
dc.subjectcash flows
dc.subjectCentral Bank
dc.subjectcollateral
dc.subjectcommercial banks
dc.subjectcommercial code
dc.subjectCommercial law
dc.subjectconsolidated financial statements
dc.subjectCost accounting
dc.subjectCredit risk
dc.subjectCURRENCY
dc.subjectdeposit
dc.subjectderivatives
dc.subjectdisbursements
dc.subjecteconomic development
dc.subjectemployment
dc.subjectenforcement mechanism
dc.subjectenforcement powers
dc.subjectentry requirements
dc.subjectexchange rate
dc.subjectExchange Rates
dc.subjectFinancial accounting
dc.subjectfinancial data
dc.subjectfinancial information
dc.subjectFinancial Institution
dc.subjectFinancial Institutions
dc.subjectFinancial Instruments
dc.subjectFinancial Management
dc.subjectFinancial Reporting
dc.subjectFinancial Reporting Standards
dc.subjectfinancial reports
dc.subjectfinancial services
dc.subjectFinancial Statements
dc.subjectfinancial transactions
dc.subjectforeign bank
dc.subjectforeign banks
dc.subjectForeign Direct Investment
dc.subjectforeign exchange
dc.subjectforeign investment
dc.subjectfraud
dc.subjectglobal banking
dc.subjectglobal economy
dc.subjectgood practice
dc.subjectgovernance issues
dc.subjectgovernment budget
dc.subjectgovernment spending
dc.subjectGross Domestic Product
dc.subjectholdings
dc.subjectincome levels
dc.subjectincome tax
dc.subjectinflation
dc.subjectinformation systems
dc.subjectInstitutional capacity
dc.subjectinsurance
dc.subjectinsurance companies
dc.subjectinsurance company
dc.subjectIntangible
dc.subjectIntangible assets
dc.subjectinterest rate
dc.subjectinterest rate risk
dc.subjectinterest rates
dc.subjectInternational Accounting Standards
dc.subjectInternational Accounting Standards Committee
dc.subjectInternational Court
dc.subjectInternational Standards
dc.subjectinternational transactions
dc.subjectinvestment banks
dc.subjectinvestment capital
dc.subjectjoint stock companies
dc.subjectjoint stock company
dc.subjectjoint-stock companies
dc.subjectjoint-stock company
dc.subjectlack of transparency
dc.subjectlaws
dc.subjectlegal framework
dc.subjectlegal instruments
dc.subjectlegislation
dc.subjectlenders
dc.subjectliability
dc.subjectlife insurance
dc.subjectlife insurance companies
dc.subjectlife insurance policies
dc.subjectlimited liability
dc.subjectlimited partnership
dc.subjectliquidation
dc.subjectliquidation sales
dc.subjectliquidity
dc.subjectloan
dc.subjectloan portfolio
dc.subjectlocal currency
dc.subjectlocal enterprises
dc.subjectManagement Accounting
dc.subjectManagement information systems
dc.subjectmandates
dc.subjectmaturities
dc.subjectmaturity
dc.subjectmicro enterprises
dc.subjectmicro finance
dc.subjectmicro finance institution
dc.subjectmicroenterprises
dc.subjectMicrofinance
dc.subjectMicrofinance Institutions
dc.subjectMigration
dc.subjectMonetary Fund
dc.subjectNonBank Financial Institutions
dc.subjectoperating lease
dc.subjectpension
dc.subjectpension fund
dc.subjectpension funds
dc.subjectportfolio
dc.subjectpremium revenue
dc.subjectprepayments
dc.subjectprivatization
dc.subjectprofitability
dc.subjectprudential regulation
dc.subjectprudential regulations
dc.subjectPrudential requirements
dc.subjectpublic investments
dc.subjectpublic offering
dc.subjectpublic register
dc.subjectquality assurance
dc.subjectregulatory authority
dc.subjectregulatory capacity
dc.subjectregulatory tasks
dc.subjectremittances
dc.subjectrepayment
dc.subjectrepayment capacity
dc.subjectReporting
dc.subjectreserve
dc.subjectreserves
dc.subjectretained earnings
dc.subjectretirement
dc.subjectreturn
dc.subjectrisk exposure
dc.subjectRisk management
dc.subjectsales
dc.subjectsavings
dc.subjectsavings deposits
dc.subjectsecurities
dc.subjectsecurities market
dc.subjectself-regulation
dc.subjectshareholders
dc.subjectSmall business
dc.subjectsmall businesses
dc.subjectsolvency
dc.subjectsovereign bonds
dc.subjectsovereign debt
dc.subjectstatutory auditors
dc.subjectsubsidiaries
dc.subjecttax
dc.subjectTax Administration
dc.subjecttaxation
dc.subjecttechnical assistance
dc.subjectTelecommunications
dc.subjecttrade balance
dc.subjecttransition economies
dc.subjecttreaties
dc.subjectTurnover
dc.subjectvaluation
dc.subjectwarehouse
dc.titleKosovo : Report on the Observance of Standards and Codes on Accounting and Auditing--Updateen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2013-05-15
okr.date.doiregistration2025-05-07T12:07:30.243059Z
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.identifier.report77701
okr.language.supporteden
okr.region.administrativeEurope and Central Asia
okr.region.countryKosovo
okr.sectorFinance :: Banking
okr.themeRule of law :: Legal institutions for a market economy
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::Debt Markets
okr.topicPrivate Sector Development::Business Environment
okr.topicPrivate Sector Development::Business in Development
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.unitWorld Bank Office: Vienna (ECCAT)
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