Report on the Observance of Standards and Codes on Accounting and Auditing Update : Czech Republic
Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) assess accounting and auditing practices in participating countries. They form part of a joint initiative that is implemented by the World Bank and the Intern...
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| Format: | Report |
| Language: | English en_US |
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World Bank, Vienna
2016
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| Online Access: | http://documents.worldbank.org/curated/en/356981479709075733/Czech-Republic-Free-Based-Services-FBS-ROSC-report-accounting-and-auditing http://hdl.handle.net/10986/25731 |
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okr-10986-25731 |
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oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
INTERNATIONAL ACCOUNTING STANDARDS ACCOUNTING PRINCIPLES CONTINGENT LIABILITIES BORROWER ACCOUNTING VALUATION FUND MANAGERS INTEREST DEPRECIATION OPTION LIMITED PARTNERSHIP SUPERVISORY BOARD ENFORCEMENT SYSTEM REVENUES FINANCIAL STATEMENT QUALITY INFORMATION SYSTEMS AUDIT COMMITTEE INSTRUMENTS AUDITS INSURANCE COMPANY REPO TRANSACTIONS UNLIMITED LIABILITY COMMERCIAL CODE CURRENCY ACCOUNTING POLICIES INVESTMENT FUNDS MONETARY FUND FINANCIAL INSTITUTIONS FINANCIAL REPORTING DEBT BARRIERS TO ENTRY CAPITAL MARKET MARKETS FORECASTING FINANCIAL CRISES PUBLIC OFFERING SETTLEMENT STATUTORY AUDITORS BUDGET DEFICIT COMPANY LAW BANK CREDIT PENSION FUNDS LEGAL FRAMEWORK BANKING SECTOR BROKERS SUPERVISORY AUTHORITIES RESOURCES TRANSACTIONS INTERNATIONAL STANDARDS GOOD BUSINESS FINANCE EXPENSES AUDITORS TRANSPARENCY MARKET CAPITALIZATION TURNOVER FOREIGN DIRECT INVESTMENT QUALITY AUDITS CONFLICTS OF INTEREST FOREIGN INVESTMENT CAPITALIZATION ACCOUNTANT SHARES AUDIT REPORTS JOINT-STOCK COMPANIES ACCOUNTING PERIOD PUBLIC DEBT SECURITIES INSURANCE SHAREHOLDERS PARENT COMPANIES LEGAL SYSTEM ACCOUNTING STANDARDS BUSINESS CENTRAL DEPOSITORY AUDIT EVIDENCE ACCOUNTING PROCEDURES ACCOUNTING TREATMENT FINANCIAL ASSETS ACCOUNTS MARKET REFORM JOINT STOCK COMPANIES QUALITY ASSURANCE SHAREHOLDER AUDIT FINANCIAL ACCOUNTING INSURANCE COMPANIES AUDITING PROFESSION LIMITED LIABILITY LIABILITIES FINANCIAL SECTOR DEVELOPMENT CASH FLOW FINANCIAL REPORTS HOUSEHOLD INCOMES DEFICIT REGULATORY FRAMEWORK LIABILITY FINANCIAL MANAGEMENT STOCK REPO COMPLIANCE GAP HELD TO MATURITY SECURITIES GOVERNMENT SPENDING EXCHANGE BANKING SYSTEM PAYMENT SYSTEM ACCESS TO BANK DISCLOSURE REQUIREMENTS FINANCIAL STATEMENTS CREDIT COOPERATIVES COMPLIANCE GAPS TAX INCOME TAX PLANNING REPORTING CREDITORS INTERNATIONAL BANK PENSION BUDGET MATURITY POLICY RESPONSE LOCAL BANKS CREDIT UNIONS SECURITIES MARKET TRADING OPTIONS CRITERIA PENSION REFORM INTERNATIONAL DEVELOPMENT BUSINESS COMBINATIONS FIXED ASSET DIRECT INVESTMENT SETTLEMENT SYSTEM INVENTORIES GROSS DOMESTIC PRODUCT ACCOUNT FINANCE TAXES EQUITY GOODWILL POTENTIAL INVESTORS GAAP INVESTORS TRANSACTION AUDITED FINANCIAL STATEMENTS ACCOUNTING PERIODS FRAUD ACCOUNTANTS LLC RETURNS FIXED INVESTMENT ACCOUNTANCY FINANCIAL INSTRUMENTS CONTRACT SUPERVISORY BOARDS AMORTIZATION INSURANCE INDUSTRY BALANCE SHEET DEFAULT MARKET FINANCIAL REPORTING STANDARDS QUALITY CONTROL ACCOUNTING SYSTEMS ADMINISTRATION BUSINESS FAILURES BOOKKEEPING SECURITY FINANCIAL MARKET AUDIT COMMITTEES LOSS STATEMENT INVESTMENT NATIONAL BANK STOCK EXCHANGE HUMAN RESOURCES SHARE COLLATERAL TAX SYSTEM FINANCIAL INFORMATION INTERNATIONAL STANDARD PURCHASING COOPERATIVES REVENUE PROFIT INVESTMENTS AUDITING STANDARDS PROFITS ACCOUNTING RECORDS IMPLEMENTATION JOINT STOCK COMPANY GUARANTEE BUSINESS LAW AUDITING CORPORATE GOVERNANCE |
| spellingShingle |
INTERNATIONAL ACCOUNTING STANDARDS ACCOUNTING PRINCIPLES CONTINGENT LIABILITIES BORROWER ACCOUNTING VALUATION FUND MANAGERS INTEREST DEPRECIATION OPTION LIMITED PARTNERSHIP SUPERVISORY BOARD ENFORCEMENT SYSTEM REVENUES FINANCIAL STATEMENT QUALITY INFORMATION SYSTEMS AUDIT COMMITTEE INSTRUMENTS AUDITS INSURANCE COMPANY REPO TRANSACTIONS UNLIMITED LIABILITY COMMERCIAL CODE CURRENCY ACCOUNTING POLICIES INVESTMENT FUNDS MONETARY FUND FINANCIAL INSTITUTIONS FINANCIAL REPORTING DEBT BARRIERS TO ENTRY CAPITAL MARKET MARKETS FORECASTING FINANCIAL CRISES PUBLIC OFFERING SETTLEMENT STATUTORY AUDITORS BUDGET DEFICIT COMPANY LAW BANK CREDIT PENSION FUNDS LEGAL FRAMEWORK BANKING SECTOR BROKERS SUPERVISORY AUTHORITIES RESOURCES TRANSACTIONS INTERNATIONAL STANDARDS GOOD BUSINESS FINANCE EXPENSES AUDITORS TRANSPARENCY MARKET CAPITALIZATION TURNOVER FOREIGN DIRECT INVESTMENT QUALITY AUDITS CONFLICTS OF INTEREST FOREIGN INVESTMENT CAPITALIZATION ACCOUNTANT SHARES AUDIT REPORTS JOINT-STOCK COMPANIES ACCOUNTING PERIOD PUBLIC DEBT SECURITIES INSURANCE SHAREHOLDERS PARENT COMPANIES LEGAL SYSTEM ACCOUNTING STANDARDS BUSINESS CENTRAL DEPOSITORY AUDIT EVIDENCE ACCOUNTING PROCEDURES ACCOUNTING TREATMENT FINANCIAL ASSETS ACCOUNTS MARKET REFORM JOINT STOCK COMPANIES QUALITY ASSURANCE SHAREHOLDER AUDIT FINANCIAL ACCOUNTING INSURANCE COMPANIES AUDITING PROFESSION LIMITED LIABILITY LIABILITIES FINANCIAL SECTOR DEVELOPMENT CASH FLOW FINANCIAL REPORTS HOUSEHOLD INCOMES DEFICIT REGULATORY FRAMEWORK LIABILITY FINANCIAL MANAGEMENT STOCK REPO COMPLIANCE GAP HELD TO MATURITY SECURITIES GOVERNMENT SPENDING EXCHANGE BANKING SYSTEM PAYMENT SYSTEM ACCESS TO BANK DISCLOSURE REQUIREMENTS FINANCIAL STATEMENTS CREDIT COOPERATIVES COMPLIANCE GAPS TAX INCOME TAX PLANNING REPORTING CREDITORS INTERNATIONAL BANK PENSION BUDGET MATURITY POLICY RESPONSE LOCAL BANKS CREDIT UNIONS SECURITIES MARKET TRADING OPTIONS CRITERIA PENSION REFORM INTERNATIONAL DEVELOPMENT BUSINESS COMBINATIONS FIXED ASSET DIRECT INVESTMENT SETTLEMENT SYSTEM INVENTORIES GROSS DOMESTIC PRODUCT ACCOUNT FINANCE TAXES EQUITY GOODWILL POTENTIAL INVESTORS GAAP INVESTORS TRANSACTION AUDITED FINANCIAL STATEMENTS ACCOUNTING PERIODS FRAUD ACCOUNTANTS LLC RETURNS FIXED INVESTMENT ACCOUNTANCY FINANCIAL INSTRUMENTS CONTRACT SUPERVISORY BOARDS AMORTIZATION INSURANCE INDUSTRY BALANCE SHEET DEFAULT MARKET FINANCIAL REPORTING STANDARDS QUALITY CONTROL ACCOUNTING SYSTEMS ADMINISTRATION BUSINESS FAILURES BOOKKEEPING SECURITY FINANCIAL MARKET AUDIT COMMITTEES LOSS STATEMENT INVESTMENT NATIONAL BANK STOCK EXCHANGE HUMAN RESOURCES SHARE COLLATERAL TAX SYSTEM FINANCIAL INFORMATION INTERNATIONAL STANDARD PURCHASING COOPERATIVES REVENUE PROFIT INVESTMENTS AUDITING STANDARDS PROFITS ACCOUNTING RECORDS IMPLEMENTATION JOINT STOCK COMPANY GUARANTEE BUSINESS LAW AUDITING CORPORATE GOVERNANCE World Bank Report on the Observance of Standards and Codes on Accounting and Auditing Update : Czech Republic |
| geographic_facet |
Europe and Central Asia Czech Republic |
| description |
Reports on the Observance of Standards
and Codes (ROSC) Accounting and Auditing (A&A) assess
accounting and auditing practices in participating
countries. They form part of a joint initiative that is
implemented by the World Bank and the International Monetary
Fund to review the quality of implementation of twelve
internationally recognized core standards (the ROSC
program). These standards and their related codes are
relevant to economic stability and private and financial
sector development. The program was developed at the end of
the 1990s, in the wake of financial crises that affected
many countries in several regions of the world. Since its
inception in early 2000, the ROSC A&A program has
concluded evaluations of the A&A environment in more
than one hundred countries around the world. ROSC A&A
reports have been produced for all countries of the Europe
and Central Asia Region, except Russia. Initiatives to
reassure investors about the quality of financial reporting
of public interest entities, including listed companies,
banks and insurance companies will also be essential. |
| format |
Report |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Report on the Observance of Standards and Codes on Accounting and Auditing Update : Czech Republic |
| title_short |
Report on the Observance of Standards and Codes on Accounting and Auditing Update : Czech Republic |
| title_full |
Report on the Observance of Standards and Codes on Accounting and Auditing Update : Czech Republic |
| title_fullStr |
Report on the Observance of Standards and Codes on Accounting and Auditing Update : Czech Republic |
| title_full_unstemmed |
Report on the Observance of Standards and Codes on Accounting and Auditing Update : Czech Republic |
| title_sort |
report on the observance of standards and codes on accounting and auditing update : czech republic |
| publisher |
World Bank, Vienna |
| publishDate |
2016 |
| url |
http://documents.worldbank.org/curated/en/356981479709075733/Czech-Republic-Free-Based-Services-FBS-ROSC-report-accounting-and-auditing http://hdl.handle.net/10986/25731 |
| _version_ |
1764460010721509376 |
| spelling |
okr-10986-257312021-04-23T14:04:31Z Report on the Observance of Standards and Codes on Accounting and Auditing Update : Czech Republic World Bank INTERNATIONAL ACCOUNTING STANDARDS ACCOUNTING PRINCIPLES CONTINGENT LIABILITIES BORROWER ACCOUNTING VALUATION FUND MANAGERS INTEREST DEPRECIATION OPTION LIMITED PARTNERSHIP SUPERVISORY BOARD ENFORCEMENT SYSTEM REVENUES FINANCIAL STATEMENT QUALITY INFORMATION SYSTEMS AUDIT COMMITTEE INSTRUMENTS AUDITS INSURANCE COMPANY REPO TRANSACTIONS UNLIMITED LIABILITY COMMERCIAL CODE CURRENCY ACCOUNTING POLICIES INVESTMENT FUNDS MONETARY FUND FINANCIAL INSTITUTIONS FINANCIAL REPORTING DEBT BARRIERS TO ENTRY CAPITAL MARKET MARKETS FORECASTING FINANCIAL CRISES PUBLIC OFFERING SETTLEMENT STATUTORY AUDITORS BUDGET DEFICIT COMPANY LAW BANK CREDIT PENSION FUNDS LEGAL FRAMEWORK BANKING SECTOR BROKERS SUPERVISORY AUTHORITIES RESOURCES TRANSACTIONS INTERNATIONAL STANDARDS GOOD BUSINESS FINANCE EXPENSES AUDITORS TRANSPARENCY MARKET CAPITALIZATION TURNOVER FOREIGN DIRECT INVESTMENT QUALITY AUDITS CONFLICTS OF INTEREST FOREIGN INVESTMENT CAPITALIZATION ACCOUNTANT SHARES AUDIT REPORTS JOINT-STOCK COMPANIES ACCOUNTING PERIOD PUBLIC DEBT SECURITIES INSURANCE SHAREHOLDERS PARENT COMPANIES LEGAL SYSTEM ACCOUNTING STANDARDS BUSINESS CENTRAL DEPOSITORY AUDIT EVIDENCE ACCOUNTING PROCEDURES ACCOUNTING TREATMENT FINANCIAL ASSETS ACCOUNTS MARKET REFORM JOINT STOCK COMPANIES QUALITY ASSURANCE SHAREHOLDER AUDIT FINANCIAL ACCOUNTING INSURANCE COMPANIES AUDITING PROFESSION LIMITED LIABILITY LIABILITIES FINANCIAL SECTOR DEVELOPMENT CASH FLOW FINANCIAL REPORTS HOUSEHOLD INCOMES DEFICIT REGULATORY FRAMEWORK LIABILITY FINANCIAL MANAGEMENT STOCK REPO COMPLIANCE GAP HELD TO MATURITY SECURITIES GOVERNMENT SPENDING EXCHANGE BANKING SYSTEM PAYMENT SYSTEM ACCESS TO BANK DISCLOSURE REQUIREMENTS FINANCIAL STATEMENTS CREDIT COOPERATIVES COMPLIANCE GAPS TAX INCOME TAX PLANNING REPORTING CREDITORS INTERNATIONAL BANK PENSION BUDGET MATURITY POLICY RESPONSE LOCAL BANKS CREDIT UNIONS SECURITIES MARKET TRADING OPTIONS CRITERIA PENSION REFORM INTERNATIONAL DEVELOPMENT BUSINESS COMBINATIONS FIXED ASSET DIRECT INVESTMENT SETTLEMENT SYSTEM INVENTORIES GROSS DOMESTIC PRODUCT ACCOUNT FINANCE TAXES EQUITY GOODWILL POTENTIAL INVESTORS GAAP INVESTORS TRANSACTION AUDITED FINANCIAL STATEMENTS ACCOUNTING PERIODS FRAUD ACCOUNTANTS LLC RETURNS FIXED INVESTMENT ACCOUNTANCY FINANCIAL INSTRUMENTS CONTRACT SUPERVISORY BOARDS AMORTIZATION INSURANCE INDUSTRY BALANCE SHEET DEFAULT MARKET FINANCIAL REPORTING STANDARDS QUALITY CONTROL ACCOUNTING SYSTEMS ADMINISTRATION BUSINESS FAILURES BOOKKEEPING SECURITY FINANCIAL MARKET AUDIT COMMITTEES LOSS STATEMENT INVESTMENT NATIONAL BANK STOCK EXCHANGE HUMAN RESOURCES SHARE COLLATERAL TAX SYSTEM FINANCIAL INFORMATION INTERNATIONAL STANDARD PURCHASING COOPERATIVES REVENUE PROFIT INVESTMENTS AUDITING STANDARDS PROFITS ACCOUNTING RECORDS IMPLEMENTATION JOINT STOCK COMPANY GUARANTEE BUSINESS LAW AUDITING CORPORATE GOVERNANCE Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) assess accounting and auditing practices in participating countries. They form part of a joint initiative that is implemented by the World Bank and the International Monetary Fund to review the quality of implementation of twelve internationally recognized core standards (the ROSC program). These standards and their related codes are relevant to economic stability and private and financial sector development. The program was developed at the end of the 1990s, in the wake of financial crises that affected many countries in several regions of the world. Since its inception in early 2000, the ROSC A&A program has concluded evaluations of the A&A environment in more than one hundred countries around the world. ROSC A&A reports have been produced for all countries of the Europe and Central Asia Region, except Russia. Initiatives to reassure investors about the quality of financial reporting of public interest entities, including listed companies, banks and insurance companies will also be essential. 2016-12-13T16:05:33Z 2016-12-13T16:05:33Z 2013-05 Report http://documents.worldbank.org/curated/en/356981479709075733/Czech-Republic-Free-Based-Services-FBS-ROSC-report-accounting-and-auditing http://hdl.handle.net/10986/25731 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Vienna Economic & Sector Work Accounting and Auditing Assessment (ROSC) Economic & Sector Work :: Accounting and Auditing Assessment Europe and Central Asia Czech Republic |