The Republic of Montenegro : Accounting and Auditing

World Bank

The Republic of Montenegro : Accounting and Auditing

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2007-05

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Abstract

This 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.

Citation

“World Bank. 2007. The Republic of Montenegro : Accounting and Auditing. Washington, DC. © World Bank. https://openknowledge.worldbank.org/handle/10986/7698 License: CC BY 3.0 IGO.”

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http://hdl.handle.net/10986/7698

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Accounting and Auditing Assessment

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Special economic zones (SEZs) have been used by many developing countries as a policy tool to promote industrialization and economic transformation. The World Development Report 2020 also recognizes the possibility of using SEZs as a means of facilitating global value chain participation. As a "high-risk, high-reward" instrument, the global results of SEZs in developing countries are quite mixed. Results vary significantly with some regions or ...

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