Latvia : Report on the Observance of Standards and Codes on Accounting and Auditing

World Bank Group

World Bank, Washington, DC

关键词: INTERNATIONAL ACCOUNTING STANDARDS;    ACCOUNTING PRINCIPLES;    EXTERNAL AUDITORS;    EMPLOYMENT;    CAPITAL MARKETS;   

RP-ID  :  100143

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This assessment of accounting and auditing practices in Latvia is part of a joint initiative of theWorld Bank and International Monetary Fund (IMF) to prepare Reports on the Observance ofStandards and Codes (ROSC). One of the twelve ROSC modules focuses on Accounting andAuditing (A&A), this assessment addresses the strengths and weaknesses of the accountingand auditing environment that influence the quality of corporate financial reporting andincludes a review of both mandatory requirements and actual practice. This is the second A&AROSC for Latvia. The first one was published in 2005.