Republic of Latvia : Accounting and Auditing

World Bank

Washington, DC

关键词: ACCOUNTING;    ACCOUNTING PERIOD;    ACCOUNTING PRACTICES;    ACCOUNTING STANDARDS;    AUDITING;   

RP-ID  :  35092

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 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).