Key Accounting and Auditing Reforms

Key Accounting and Auditing Reforms

The purpose of this knowledge paper focusing on key accounting and auditing reforms is to assist the government to make informed decisions for future reform actions following the publication of the Macedonian Report on the Observance of Standards a...

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Bibliographic Details
Main Author: World Bank Group
Format: Report
Language:English
Published: World Bank, Vienna 2018
Subjects:
ACCOUNTING
AUDITING
SMALL AND MEDIUM ENTERPRISES
SMEs
ACCOUNTING TRAINING
FINANCIAL REPORTING
INTERNATIONAL FINANCIAL REPORTING STANDARDS
Online Access:http://documents.worldbank.org/curated/en/365351534759365175/Key-Accounting-and-Auditing-Reforms
http://hdl.handle.net/10986/30310
id okr-10986-30310
recordtype oai_dc
spelling okr-10986-303102021-05-25T09:56:05Z Key Accounting and Auditing Reforms World Bank Group ACCOUNTING AUDITING SMALL AND MEDIUM ENTERPRISES SMEs ACCOUNTING TRAINING FINANCIAL REPORTING INTERNATIONAL FINANCIAL REPORTING STANDARDS The purpose of this knowledge paper focusing on key accounting and auditing reforms is to assist the government to make informed decisions for future reform actions following the publication of the Macedonian Report on the Observance of Standards and Codes (ROSC) on Accounting and Auditing (A and A). The paper should be used as a tool to assist the Ministry of Finance when discussing and further analyzing some possible implications of various reform actions that the government and key stakeholders may choose to conduct, as well as provide possible application examples when possible. The government has remained committed to continue its reform efforts in corporate financial reporting frameworks and actual practices and implement the recommendations of the ROSC A and A update. This paper is divided into four thematic areas including: (i) Definition and special Considerations for Public Interest Entities (PIEs); (ii) Reducing regulatory burdens related to compliance with accounting, financial reporting and auditing requirements for Micro and Small and Medium Sized Enterprises (SMEs); (iii) public oversight of statutory auditors and quality assurance over external audit function; and (iv) professional accountancy education and training. 2018-08-27T16:59:31Z 2018-08-27T16:59:31Z 2017-12-01 Report http://documents.worldbank.org/curated/en/365351534759365175/Key-Accounting-and-Auditing-Reforms http://hdl.handle.net/10986/30310 English 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 Economic & Sector Work Europe and Central Asia Macedonia, former Yugoslav Republic of North Macedonia (Formerly the Former Yugoslav Republic of Macedonia)
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic ACCOUNTING
AUDITING
SMALL AND MEDIUM ENTERPRISES
SMEs
ACCOUNTING TRAINING
FINANCIAL REPORTING
INTERNATIONAL FINANCIAL REPORTING STANDARDS
spellingShingle ACCOUNTING
AUDITING
SMALL AND MEDIUM ENTERPRISES
SMEs
ACCOUNTING TRAINING
FINANCIAL REPORTING
INTERNATIONAL FINANCIAL REPORTING STANDARDS
World Bank Group
Key Accounting and Auditing Reforms
geographic_facet Europe and Central Asia
Macedonia, former Yugoslav Republic of
North Macedonia (Formerly the Former Yugoslav Republic of Macedonia)
description The purpose of this knowledge paper focusing on key accounting and auditing reforms is to assist the government to make informed decisions for future reform actions following the publication of the Macedonian Report on the Observance of Standards and Codes (ROSC) on Accounting and Auditing (A and A). The paper should be used as a tool to assist the Ministry of Finance when discussing and further analyzing some possible implications of various reform actions that the government and key stakeholders may choose to conduct, as well as provide possible application examples when possible. The government has remained committed to continue its reform efforts in corporate financial reporting frameworks and actual practices and implement the recommendations of the ROSC A and A update. This paper is divided into four thematic areas including: (i) Definition and special Considerations for Public Interest Entities (PIEs); (ii) Reducing regulatory burdens related to compliance with accounting, financial reporting and auditing requirements for Micro and Small and Medium Sized Enterprises (SMEs); (iii) public oversight of statutory auditors and quality assurance over external audit function; and (iv) professional accountancy education and training.
format Report
author World Bank Group
author_facet World Bank Group
author_sort World Bank Group
title Key Accounting and Auditing Reforms
title_short Key Accounting and Auditing Reforms
title_full Key Accounting and Auditing Reforms
title_fullStr Key Accounting and Auditing Reforms
title_full_unstemmed Key Accounting and Auditing Reforms
title_sort key accounting and auditing reforms
publisher World Bank, Vienna
publishDate 2018
url http://documents.worldbank.org/curated/en/365351534759365175/Key-Accounting-and-Auditing-Reforms
http://hdl.handle.net/10986/30310
_version_ 1764471644249653248

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