Croatia : Accounting and Auditing

World Bank

Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTING;    ACCOUNTING POLICIES;    ACCOUNTING STANDARDS;    AUDITING;   

RP-ID  :  35023

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 report is based on an assistedself-assessment of accounting and auditing standards andpractices in Croatia conducted under the management of aNational Steering Committee consisting of representativesform government and the private sector. The self-assessmentexercise, complemented by due diligence by Bank staff,specifically focused on the strengths and weaknesses of theinstitutional arrangements needed for the observance ofInternational Accounting Standards (IAS) and InternationalStandards of Auditing (ISA). The Accounting Act was amendedin 1992 in order to adopt a more investor oriented approach.The Act took the important step of requiring all companiesto prepare IAS financial statements. The Audit Law requiresthat the audit should be carried out by a certified auditorlicensed under authority granted by the Ministry of Finance(MOF) and in accordance with ISA.