Staff View: Poland : Report on the Observance of Standards and Codes on Accounting and Auditing Update

Poland : Report on the Observance of Standards and Codes on Accounting and Auditing Update

Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (AA) assess accounting and auditing practices in participating countries. They form part of a joint initiative that is implemented by the World Bank and the Internatio...

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Bibliographic Details
Main Author:	World Bank Group
Language:	English en_US
Published:	World Bank, Vienna 2015
Subjects:	INTERNATIONAL ACCOUNTING STANDARDS CONTINGENT LIABILITIES HOLDING ACCOUNTING BUSINESS COMMUNITY VALUATION INTEREST DEPRECIATION OPTION SUPERVISORY BOARD REVENUES IMPACT ASSESSMENT PORTFOLIO INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE BARRIER TO ENTRY IMPACTS FINANCIAL STATEMENT MUTUAL FUNDS QUALITY AUDIT COMMITTEE INSTRUMENTS INSURANCE MARKET AUDITS FINANCIAL PLANS INSURANCE COMPANY MARKET PARTICIPANTS ENFORCEMENT MECHANISMS CURRENCY LEGAL PROVISIONS FINANCIAL INSTITUTION COMMERCIAL BANK COOPERATIVE BANKS ACCOUNTING POLICIES INVESTMENT FUNDS MONETARY FUND FINANCIAL INSTITUTIONS FINANCIAL REPORTING BROKERAGE HOUSES CAPITAL MARKET MARKETS FINANCIAL CRISES FINANCIAL FLOWS STATUTORY AUDITORS FIDUCIARY RESPONSIBILITIES COMPANY LAW BORROWING COSTS PENSION FUNDS LEGAL FRAMEWORK FLOATING EXCHANGE RATE BANKING SECTOR RESOURCES TRANSACTIONS DEPOSITORS INTERNATIONAL STANDARDS GOOD EXPENSES AUDITORS INTERNATIONAL TRADE PUBLIC OFFERINGS TRANSPARENCY MARKET CAPITALIZATION FUTURE FOREIGN DIRECT INVESTMENT EXCHANGES CAPITALIZATION PUBLIC ACCOUNTING COST ACCOUNTANT SHARES AUDIT REPORTS JOINT-STOCK COMPANIES SECURITIES ACCOUNTING STANDARD SOLVENCY TREASURY INSURANCE SHAREHOLDERS PARENT COMPANIES ACCOUNTING STANDARDS BUSINESS ACCOUNTING TREATMENT FINANCIAL ASSETS ACCOUNTS QUALITY ASSURANCE AUDIT INSURANCE COMPANIES BANKING LAW INVESTMENT CAPITAL AUDITING PROFESSION LIMITED LIABILITY LIABILITIES STOCK EXCHANGES FINANCIAL SECTOR DEVELOPMENT CASH FLOW GOOD PRACTICE DEPOSIT CAPITAL MARKETS BROKERAGE LIABILITY CAPITAL FUNDS FINANCIAL MANAGEMENT STOCK INFORMATION TECHNOLOGY MARKET SUPERVISION SUPERVISORY AUTHORITY LIFE INSURANCE EXCHANGE BALANCE OF PAYMENTS BANKING SYSTEM PAYMENT SYSTEM LIQUIDITY FINANCIAL STATEMENTS TAX INCOME TAX PLANNING MARKET INFRASTRUCTURE RESERVE BENEFICIARIES REPORTING CREDITORS INTERNATIONAL BANK PENSION ACCOUNTING SERVICES BUDGET INITIAL PUBLIC OFFERINGS CREDIT UNIONS CONTRACTS GUARANTEE FUND TRADING ACCOUNTING RULES CRITERIA DIRECT INVESTMENT RESERVES GROSS DOMESTIC PRODUCT FINANCIAL SYSTEM ACCOUNT FINANCE TAXES EXPENDITURE CREDIT LINE EQUITY GAAP INVESTORS TRANSACTION AUDITED FINANCIAL STATEMENTS ACCOUNTANTS FINANCIAL CRISIS CONTRACTUAL RELATIONSHIPS QUALITY STANDARDS ACCOUNTANCY INVESTOR CONFIDENCE FINANCIAL INSTRUMENTS CONTRACT EXPENDITURES INSURANCE INDUSTRY BALANCE SHEET MARKET TRANSACTION COSTS FINANCIAL REPORTING STANDARDS QUALITY CONTROL BOOKKEEPING INSURANCE PREMIUMS IMPACT ANALYSIS INTERESTS INVESTOR MARKET SHARE SECURITY FINANCIAL MARKET AUDIT COMMITTEES LOSS STATEMENT INVESTMENT NATIONAL BANK STOCK EXCHANGE CIVIL LAW SHARE INTERNAL AUDIT FINANCIAL INFORMATION FINANCIAL MARKETS BUSINESS PLANS PROFIT INVESTMENTS AUDITOR ROTATION BANK GUARANTEE AUDITING STANDARDS BANKING SECTOR ASSETS MACROECONOMIC POLICIES EXCHANGE RATE CAPITAL MARKET INFRASTRUCTURE CUSTOMERS PROFITS IMPLEMENTATION GUARANTEE AUDITING CORPORATE GOVERNANCE
Online Access:	http://documents.worldbank.org/curated/en/2015/08/24959852/poland-report-observance-standards-codes-rosc-accounting-auditing-update http://hdl.handle.net/10986/22677

Poland : Report on the Observance of Standards and Codes on Accounting and Auditing Update

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