Description: Bosnia and Herzegovina : Accounting and Auditing Technical Note

Bosnia and Herzegovina : Accounting and Auditing Technical Note

This Technical Note was prepared in the context of a joint World Bank-IMF Financial Sector Assessment Program mission in Bosnia and Herzegovina during October-November 2014. Bosnia and Herzegovina has substantially aligned its accounting and auditing laws with the EU acquis communautaire and will n...

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Bibliographic Details
Main Authors:	World Bank, International Monetary Fund
Language:	English en_US
Published:	World Bank, Washington, DC 2015
Subjects:	INTERNATIONAL ACCOUNTING STANDARDS LIMITED HARMONIZATION RISKS CAPITAL MARKETS REGULATORY FRAMEWORK LIABILITY ACCOUNTING CUSTOMER FINANCIAL COMPANIES STOCK INCOME INTEREST LAWS GOVERNMENT PUBLIC RECORD EXCHANGE OPTION STRATEGIES ELECTRONIC SIGNATURE INFORMATION ACCOUNTING FRAMEWORK MONITORING REVENUES FINANCIAL STATEMENTS COMPANIES INTERESTED PARTIES LOAN FINANCIAL STATEMENT LEGAL ENTITIES PRIVATE PENSION AUDIT COMMITTEE PENSION INSTRUMENTS AUDITS INSURANCE COMPANY SMALLER COMPANIES SAVINGS TECHNICAL ASSISTANCE EXCHANGE COMMISSION TRAINING SECURITIES MARKET PARTNERSHIPS UNION CONTRACTS INVESTMENT FUNDS MONETARY FUND ADOPTION MARKETS TRUST ORGANIZATIONS COMPANY LAW SMALL COMPANIES MEDIUM STOCKHOLDERS STANDARDS LOANS REGULATORY CAPACITY PENSION FUNDS LEGAL FRAMEWORK FINANCE BANKING SECTOR BROKERS BANKS STOCK COMPANIES INSURANCES INTERNATIONAL STANDARDS MANAGERS EQUITY REGULATORY AGENCIES PROFESSIONAL EDUCATION ASSET VALUE POLICIES AUDITORS TRANSPARENCY VALUE PENSIONS BANK INVESTIGATION CLOSED JOINT-STOCK COMPANIES EXCHANGES FINANCIAL INSTRUMENTS ASSOCIATION SANCTION ACCRUAL LARGE COMPANIES INSTITUTIONAL CAPACITY SHARES ACCRUAL ACCOUNTING ASSETS SUPERVISORY AGENCIES MARKET REGULATORY BODIES JOINT-STOCK COMPANIES COMPANY SECURITIES TREASURY MICROCREDIT ENFORCEMENT INSURANCE OPEN JOINT-STOCK COMPANIES ETHICS STATE COMPANIES LAW PROFESSIONAL BODY SECURITIES EXCHANGE DISMISSAL ACCOUNTING STANDARDS STOCK EXCHANGE INVESTMENT SHARE ORGANIZATION COLLATERAL FINANCIAL INFORMATION INTERNAL CONTROL INTERNATIONAL STANDARD BANKING DISCIPLINE COOPERATIVES REGULATORS REVENUE LAW UNIVERSITY INVESTMENTS SUPERVISORY AGENCY CORPORATE ACCOUNTING AGREEMENT COMPANY LAW DIRECTIVE AUDIT INSURANCE COMPANIES PERSONS FINANCIAL SECTOR GOVERNMENTS LEVELS OF COLLATERAL STOCK EXCHANGES COLLATERAL FOR LOANS
Online Access:	http://documents.worldbank.org/curated/en/2015/07/24815088/bosnia-herzegovina-financial-sector-assessment-program-accounting-auditing-technical-note http://hdl.handle.net/10986/22370

Description
Summary:	This Technical Note was prepared in the context of a joint World Bank-IMF Financial Sector Assessment Program mission in Bosnia and Herzegovina during October-November 2014. Bosnia and Herzegovina has substantially aligned its accounting and auditing laws with the EU acquis communautaire and will need to implement the new Directives on Accounting and Auditing in 2016.

Bosnia and Herzegovina : Accounting and Auditing Technical Note

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