Description: Republic of Latvia : Accounting and Auditing

Republic of Latvia : Accounting and Auditing

This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Latvia. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and dra...

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Bibliographic Details
Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCOUNTING ACCOUNTING PERIOD ACCOUNTING PRACTICES ACCOUNTING STANDARDS AUDITING AUDITORS AUDITS BALANCE SHEET BALANCE SHEETS BALANCE-SHEET BANKING SUPERVISION BANKING SYSTEM BANKS BOARD MEMBERS BOARD OF DIRECTORS CAPITAL MARKET CAPITALIZATION CASH FLOW CASH FLOW STATEMENTS COMMERCIAL BANKS COMMERCIAL LAW COMPANY LAW CONFIDENTIAL INFORMATION CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION COST OF CAPITAL COST OF SALES DEBT DISCLAIMER OF OPINION DOMESTIC SAVINGS EMPLOYMENT ENFORCEMENT MECHANISMS EUROPEAN CENTRAL BANK EXECUTIVE DIRECTORS FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL MARKET FINANCIAL PERFORMANCE FINANCIAL SECTOR FINANCIAL SECTORS FINANCIAL SITUATION FOREIGN BANK FOREIGN DIRECT INVESTMENT INCOME STATEMENTS INSTITUTIONAL FRAMEWORK INSTITUTIONAL INVESTORS INSURANCE INSURANCE COMPANIES INTANGIBLE ASSETS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL STANDARDS INVESTMENT FUNDS JOINT STOCK JOINT STOCK COMPANIES LAWS LEGAL ENTITY LEGAL REQUIREMENTS LEGISLATION LIMITED LIABILITY LIQUIDATION LOCAL ENTITIES MANAGEMENT COMPANIES MANDATES MARKET CAPITALIZATION MARKET ECONOMY MUNICIPALITIES PENSION FUNDS PERFORMANCE OF PUBLIC PRIVATE BUSINESSES PRIVATE SECTOR PUBLIC INTEREST PUBLIC OVERSIGHT REGULATORY FRAMEWORK REGULATORY REGIME SAVINGS SHAREHOLDERS STAKEHOLDERS STOCK EXCHANGE SUBSIDIARIES SUBSIDIARY
Online Access:	http://documents.worldbank.org/curated/en/2005/03/6579770/latvia-republic-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/8444

Description
Summary:	This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Latvia. The report uses 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. For European Union (EU) Member States, the assessment also has regard to the relevant requirements of EU law (also known as the acquis communautaire).

Republic of Latvia : Accounting and Auditing

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