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

This 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...

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Bibliographic Details
Main Author:	World Bank
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2016
Subjects:	ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING RULES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACCOUNTS ACCRUALS ASSET MANAGEMENT ASSET MANAGEMENT COMPANIES ASSET QUALITY ASSET VALUE AUDIT COMMITTEE AUDIT COMMITTEES AUDIT REPORTS AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS AVAILABILITY OF CREDIT BAD DEBTS BAILOUT BALANCE SHEET BALANCE SHEETS BANK ASSET BANK OF SLOVENIA BANK RESTRUCTURING BANKING CRISIS BANKING SECTOR BANKING SUPERVISION BANKING SYSTEM BANKING UNION BOARDS OF DIRECTORS BOOK VALUE BROKERAGE CAPITAL ADEQUACY CAPITAL ADEQUACY DIRECTIVE CAPITAL ADEQUACY RATIOS CAPITAL MARKETS CAPITAL REQUIREMENT CAPITAL REQUIREMENTS CAPITAL STRUCTURES CASH FLOW CENTRAL BANK CHARTS OF ACCOUNTS CIVIL LAW COMPANY LAW CONFLICTS OF INTEREST CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CONTINGENT LIABILITIES COOPERATIVES CORPORATE GOVERNANCE CREDIT DECISIONS CREDIT INSTITUTIONS CREDIT PRACTICES CREDIT RATING CREDIT RATING INFORMATION CREDIT RISK CURRENCY DEBT BURDEN DEBTS DEFERRED INCOME DEPRECIATION DISCLOSURE REQUIREMENTS ECONOMIC DEVELOPMENT ECONOMIC STABILITY EFFECTIVE GOVERNANCE EMPLOYMENT EQUALIZATION EQUIPMENT EQUITY MARKET EQUITY VALUE EUROPEAN CENTRAL BANK EXPENDITURE EXTERNAL AUDITORS FINANCIAL CRISIS FINANCIAL DATA FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL MANAGEMENT FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SERVICES FINANCIAL STABILITY FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FISCAL DEFICIT FOREIGN DIRECT INVESTMENT FOREIGN FINANCING GOOD PRACTICES GOVERNANCE ISSUES GOVERNMENT BONDS GOVERNMENT BORROWINGS GOVERNMENT DEBT GROSS DOMESTIC PRODUCT HOLDING HOLDING COMPANIES INCOME TAX INDEBTEDNESS INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE MARKET INSURANCE POLICY INSURANCE PREMIUMS INTEREST RATE INTEREST RATE RISK INTERNAL AUDIT INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL CAPITAL INTERNATIONAL STANDARDS INVESTMENT CLIMATE INVESTMENT FUND INVESTMENT FUNDS JOINT STOCK COMPANIES JOINT STOCK COMPANY JOINT-STOCK COMPANIES JOINT-STOCK COMPANY LAWS LEGAL FRAMEWORK LEGAL INSTRUMENTS LEGAL TRADITION LEGISLATION LEGISLATIVE FRAMEWORK LENDERS LIFE INSURANCE LIFE INSURANCE COMPANY LIMITED LIABILITY LIQUIDITY LIQUIDITY RISK LLC LOAN LOSS PROVISIONS LOAN PORTFOLIOS MARKET CAP MARKET CAPITALIZATION MARKET REGULATOR MARKET RISKS MARKET SHARE MONETARY FUND MUTUAL FUNDS NET ASSETS NON-PERFORMING LOAN NPL OPERATIONAL RISK PENSION PENSION FUND PENSION FUNDS PORTFOLIO PORTFOLIO QUALITY PREPAYMENTS PRIVATE BANK PRIVATE INVESTMENTS PRIVATIZATION PRODUCTIVITY PRUDENTIAL SUPERVISION PUBLIC BUDGET PUBLIC DEBT PUBLIC FINANCE PURCHASING PURCHASING POWER QUALITY ASSURANCE QUALITY CONTROL RECAPITALIZATION REDEMPTION RESERVES RETURNS RISK MANAGEMENT RISK MANAGEMENT SYSTEMS SAVINGS SAVINGS BANKS SECURITIES SECURITIES MARKET SELLING SHAREHOLDERS SOLVENCY SOVEREIGN DEBT STATE OWNED BANKS STATUTORY REQUIREMENTS STOCK EXCHANGE STOCK EXCHANGES SUBSIDIARIES SUBSIDIARY SUPERVISION OF BANKS SUPERVISORY BOARD SUPERVISORY BOARDS TAX LAWS TAX REFORM TAX RULES TAXATION TECHNICAL ASSISTANCE TELECOMMUNICATIONS TRADING TRANSPARENCY TREATIES TURNOVER UNAUDITED FINANCIAL STATEMENTS WAREHOUSE WITHDRAWAL
Online Access:	http://documents.worldbank.org/curated/en/499511479710238625/Slovenia-Report-on-the-observance-of-standards-and-codes-ROSC-accounting-and-auditing http://hdl.handle.net/10986/25724