Republic of Estonia : Accounting and Auditing

World Bank

Washington, DC

关键词: ACCOUNTING;    ACCOUNTING FRAMEWORK;    ACCOUNTING PERIODS;    ACCOUNTING POLICIES;    ACCOUNTING PRINCIPLES;   

RP-ID  :  35083

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 ofaccounting, financial reporting and auditing requirementsand practices within the enterprise and financial sectors inEstonia. The report uses International Financial ReportingStandards (IFRSs), International Standards on Auditing, andthe relevant portions of European Union (EU) law (also knownas the acquis communautaire) as benchmarks and draws oninternational experience and good practices in the field ofaccounting and audit regulation.