Description: The Republic of Uzbekistan : Accounting and Auditing

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The Republic of Uzbekistan : Accounting and Auditing

This report describes the results of an assessment of the accounting, financial reporting and auditing requirements and practices of the Republic of Uzbekistan's enterprise and financial sectors. The report uses, inter alia, International Acco...

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Bibliographic Details
Main Author:	World Bank
Language:	English en_US
Published:	World Bank, Washington, DC 2013
Subjects:	ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING DOCUMENTS ACCOUNTING FRAMEWORK ACCOUNTING RECORDS ACCOUNTING REFORM ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACCOUNTS ACCOUNTS PAYABLE ADVERTISING AUDIT COMMITTEE AUDIT EVIDENCE AUDIT REPORTS AUDIT RISK AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROCEDURES AUDITING STANDARDS AUDITOR ROTATION AUDITORS AUDITS BALANCE SHEET BALANCE SHEETS BANK HOLDING BANK HOLDING COMPANIES BANK LOANS BANKING LAWS BANKING SECTOR BANKING SUPERVISION BOOKKEEPING BUSINESS EDUCATION BUSINESS LAW BUSINESS PLANS CABINET OF MINISTERS CAPACITY BUILDING CAPITAL ADEQUACY CENTRAL BANK CIVIL CODE CIVIL LAW COLLATERAL COMMERCIAL BANKS COMMERCIAL ENTERPRISES COMMERCIAL LAW COMMERCIAL LAWS COMPANY LAW COMPLIANCE GAP CONFLICT OF INTEREST CONSOLIDATED FINANCIAL STATEMENTS CORPORATE GOVERNANCE COST OF CAPITAL CREDIBILITY CREDIT INSTITUTIONS CREDIT UNIONS CREDITORS CURRENCY CURRENCY REGULATION CURRENT ASSETS DEBTORS DEBTS DISCLOSURE REQUIREMENTS DUE DILIGENCE ECONOMIC DEVELOPMENT ENFORCEMENT MECHANISM ENTREPRENEURSHIP EQUIPMENT EXCHANGE COMMISSION EXPORTER EXTERNAL AUDITORS FINANCIAL ACCOUNTING FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MARKET FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FIXED ASSETS FOREIGN INVESTMENT GOOD PRACTICE GOOD PRACTICES GROSS DOMESTIC PRODUCT HOLDING HOUSING INCOME STATEMENTS INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE MARKET INSURANCE PREMIUMS INTERNAL AUDIT INTERNAL AUDITORS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL DEVELOPMENT INTERNATIONAL RATING AGENCY INTERNATIONAL STANDARDS INVENTORIES INVENTORY INVESTMENT FUNDS INVESTMENT PROJECTS ISSUANCE JOINT-STOCK COMPANIES JOINT-STOCK COMPANY LAWS LEGAL AUTHORITY LEGAL FRAMEWORK LEGAL SYSTEM LEGAL TRANSACTIONS LEGISLATION LENDING DECISIONS LIFE INSURANCE LIMITED LIABILITY LIQUIDITY LLC LOAN LOAN LOSS PROVISIONS MANAGEMENT ACCOUNTING MANDATES MARKET REGULATOR MICROCREDIT MICROFINANCE MONETARY FUND MUNICIPAL GOVERNMENTS NATIONAL BANK OPEN JOINT-STOCK COMPANIES PEER REVIEW PENALTIES PENSION PENSION FUND PLEDGES PRIVATE INVESTORS PRIVATIZATION PRUDENTIAL REQUIREMENTS PUBLIC DISCLOSURE PUBLIC ENTERPRISES PUBLIC FUNDS QUALITY ASSURANCE QUALITY AUDITS QUALITY CONTROL QUANTITATIVE CRITERIA REGULATORY FRAMEWORK REORGANIZATION RESERVE RESERVES RETURNS SECURITIES SECURITIES EXCHANGE SECURITIES MARKET SHAREHOLDER SHAREHOLDERS SMALL BUSINESS SMALL BUSINESSES SOLVENCY STATEMENT REQUIREMENTS STATUTORY AUDITORS STATUTORY REQUIREMENTS STOCK EXCHANGE STOCK EXCHANGES STOCK MARKET SUBSIDIARIES SUPERVISORY BOARD TAX TAX COLLECTION TAXATION TECHNICAL ASSISTANCE TURNOVER VALUATION WITHDRAWAL
Online Access:	http://documents.worldbank.org/curated/en/2008/12/16344784/republic-uzbekistan-report-observance-standards-codes-rosc-vol-1-1 http://hdl.handle.net/10986/12250

Description
Summary:	This report describes the results of an assessment of the accounting, financial reporting and auditing requirements and practices of the Republic of Uzbekistan's enterprise and financial sectors. The report uses, inter alia, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, and draws on international experience and good practices in the field of accounting and audit regulation, to assess the quality of Uzbek financial information and make policy recommendations