Romania : Accounting and Auditing

Romania : Accounting and Auditing

Financial reporting and auditing requirements in Romania are currently in transition, from compliance with national standards, to compliance with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European...

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Bibliographic Details
Main Author: World Bank
Format: Accounting and Auditing Assessment (ROSC)
Language:English
en_US
Published: Washington, DC 2013
Subjects:
ACCOUNTABILITY
ACCOUNTING
ACCOUNTING POLICIES
ACCOUNTING PRINCIPLES
ACCOUNTING RULES
ACCOUNTING STANDARDS
ACCOUNTING TREATMENT
ACTUARIAL ASSUMPTIONS
ACTUARIES
ANNUAL FINANCIAL STATEMENTS
AUDITING
AUDITING STANDARDS
AUDITORS
AUDITS
BAD DEBT
BAD DEBT LOSSES
BANKING LAW
BANKING SECTOR
BANKING SUPERVISION
BANKING SYSTEM
BANKS
BOOK VALUE
BORROWING
BORROWING COSTS
CAPITAL MARKETS
CAPITALIZATION
CASH FLOW STATEMENTS
COLLATERAL
CONSOLIDATED FINANCIAL STATEMENTS
CONSOLIDATION
CORPORATE GOVERNANCE
CORRESPONDENT BANKS
CREDIT COOPERATIVE
CREDIT RISK
ECONOMICS
EQUALIZATION
EXCHANGE RATES
EXTRAORDINARY INCOME
FINANCIAL ASSETS
FINANCIAL INFORMATION
FINANCIAL REPORTING
FOREIGN EXCHANGE
FRAUD
GUIDELINES
INCOME TAXES
INDEMNITY
INDEMNITY INSURANCE
INFLATION
INSURANCE
INSURANCE COMPANIES
INSURANCE INDUSTRY
INSURANCE SUPERVISION
INTANGIBLE ASSETS
INTERNATIONAL ACCOUNTING STANDARDS
INVENTORY
LAWS
LEGAL PROVISIONS
LEGISLATION
LIFE INSURANCE
NET REALIZABLE VALUE
PREMIUMS
PRESENT VALUE
PRIVATIZATION
PROGRAMS
PUBLIC FINANCE
REAL SECTOR
REGULATORY FRAMEWORK
REINSURANCE
REINSURANCE COMPANIES
RESERVES
RISK ASSESSMENTS
SECURITIES
SHARE CAPITAL
SHAREHOLDERS
SUBSIDIARIES
SUBSIDIARY
TAX LAWS
TRADING
TRANSACTION COSTS
TRANSPARENCY
Online Access:http://documents.worldbank.org/curated/en/2003/05/6588705/romania-report-observance-standards-codes-rosc-accounting-auditing
http://hdl.handle.net/10986/14478

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