Holdings: Accounting and Auditing : Romania

Accounting and Auditing : Romania

This assessment of accounting and auditing practices in Romania is part of a joint initiative by 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
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCELERATED DEPRECIATION ACCESS TO FINANCING ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING CURRICULA ACCOUNTING CURRICULUM ACCOUNTING FRAMEWORK ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING PROCEDURES ACCOUNTING RECORDS ACCOUNTING RULES ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACCOUNTS AUDIT ENGAGEMENTS AUDIT GUIDES AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS BALANCE SHEET BANK ACCOUNTS BANK ASSETS BANKING ASSETS BANKING SECTOR BANKING SYSTEM BANKS BOND BOND MARKET BROKERS BUSINESS COMBINATIONS CAPITAL ADEQUACY CAPITAL MARKET CASH OUTFLOWS CENTRAL BANK CIVIL CODE COMMERCIAL BANKING COMMERCIAL LAW COMPANY LAW COMPLIANCE GAP CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CORPORATE BONDS COST ACCOUNTING CREDIT EXPANSION CREDIT GROWTH CREDIT INSTITUTIONS CREDIT RISK CURRENT ACCOUNT DEFICIT CURRENT ASSETS DEPRECIATION DERIVATIVES DISCLOSURE REQUIREMENTS DUE DILIGENCE EMPLOYMENT ENFORCEMENT MECHANISMS ENGAGEMENT LETTERS EXCESS SUPPLY EXCHANGE RATE EXCHANGE RATES EXTERNAL DEBT FAIR VALUE FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL MARKET FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FISCAL DEFICIT FISCAL POLICY FIXED ASSETS FOREIGN CURRENCY FOREIGN DIRECT INVESTMENT FOREIGN EXCHANGE FOREIGN EXCHANGE RESERVES FOREIGN EXCHANGE RISK FUND MANAGERS GAAP GLOBAL ECONOMY GOODWILL GROSS DOMESTIC PRODUCT HOLDING INFLATION INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE INDUSTRIES INTEREST RATE INTEREST RATE SWAPS INTEREST RATES INTERNAL AUDIT INTERNAL AUDITING INTERNAL AUDITORS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANKING INTERNATIONAL CAPITAL INTERNATIONAL CAPITAL MARKETS INTERNATIONAL INVESTORS INTERNATIONAL STANDARDS INVENTORIES INVENTORY INVESTMENT FUNDS INVESTMENT OPPORTUNITIES ISSUANCE JOINT-STOCK COMPANIES JOINT-STOCK COMPANY LABOR COSTS LABOR MARKET LAWS LEASE PAYMENTS LEGAL FRAMEWORK LEGISLATION LIFO LIMITED LIABILITY LIMITED PARTNERSHIPS LIQUIDATION LIVING STANDARDS LOAN LOAN APPLICATIONS LOAN CONTRACTS LOAN DECISIONS LOCAL BANK LOCAL CURRENCY LONG TERM LIABILITIES LOSS STATEMENT MANDATES MARKET CAPITALIZATION MARKET DISCIPLINE MIGRATION MONETARY FUND MONETARY POLICY MUTUAL FUNDS NATIONAL BANK NATIONAL SECURITIES NET ASSETS OUTSTANDING LOAN OUTSTANDING LOAN AMOUNTS PARENT COMPANIES PENALTIES PENSION PENSION FUNDS PENSION SYSTEM PENSIONS POLICY RESPONSES PRESENT VALUE PRIVATIZATION PRODUCTIVITY PRUDENTIAL REQUIREMENTS PUBLIC FINANCES PUBLIC REGISTER PUBLIC REGISTRY QUALIFIED AUDIT REPORT QUALITY ASSURANCE QUALITY CONTROL REGISTRY OFFICE REGULATORY FRAMEWORK REGULATORY SYSTEM RESERVES RETAINED EARNINGS SAVINGS SAVINGS BANK SECURITIES LAW SECURITIES MARKETS SHAREHOLDERS SHORT TERM DEBT SOVEREIGN RATINGS STATUTORY AUDITORS STATUTORY REQUIREMENTS STOCK EXCHANGE STOCK MARKET STRATEGIC INVESTORS STRUCTURAL ADJUSTMENT SUBSIDIARIES SUPERVISORY BOARD SWAPS TAX TIMELY PAYMENT TRADING TRANSPARENCY TREATY TURNOVER VALUATION WAGES
Online Access:	http://documents.worldbank.org/curated/en/2008/12/16411579/romania-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/12577

Internet

http://documents.worldbank.org/curated/en/2008/12/16411579/romania-report-observance-standards-codes-rosc-accounting-auditing
http://hdl.handle.net/10986/12577

Accounting and Auditing : Romania

Internet

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