The Centre provides knowledge services and capacity development assistance. Services include analytical and advisory services, learning and skill development, know-how and knowledge transfer, and technical assistance and institutional strengthening. All CFRR publications are available on this site.
The study on accountancy market and professions in Poland
Publication | 2016
The Accounting Market Study has been designed to provide relevant information for multiple uses, including the gathering of statistics for IFAC. It also offers quantitative information and feedback on aspects of the functioning of the accounting market to enable better understanding of the market for regulatory purposes.
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CFRR Brochure
Brochure | 2016
The World Bank Centre for Financial Reporting Reform (CFRR) located in Vienna, Austria, is responsible for the World Bank’s corporate financial reporting activities across the Europe and Central Asia region. The Centre provides knowledge services and capacity development assistance. Services include analytical and advisory services, learning and skill development, know-how and knowledge transfer, and technical assistance and institutional strengthening.
Montenegro - Corporate Sector Financial Reporting: Technical Note
Publication | 2016
This note was prepared as part of the Financial Sector Assessment Program (FSAP) and was made public in January 2016. Its main objective is to describe the status and recent developments in corporate financial reporting framework in Montenegro and highlight key issues relevant to financial sector. The note represents a technical annex to the main FSAP Aide-Memoire and seeks to provide a high-level overview of developments since the 2007 A&A ROSC2, as well as highlight the areas that are most relevant to the financial sector.
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Audit Training of Trainers Modules
Teaching material | 2016
The document provides a detailed overview of the Audit Training of Trainers program including the content and composition of the modules and sessions.
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A Comparison of Polish Public Sector GAAP with IPSAS
Publication | 2015
The Report "A Comparison of Polish Public Sector GAAP with IPSAS" dated May 2015 was prepared at the request of the Polish Ministry of Finance as a support to prepare future directions of public sector accounting reform in a response to the Eurostat initiative to promote the harmonization of public sector accounting across the EU including the introduction and adoption of European Public Sector Accounting Standards (EPSAS) based on International Public Sector Accounting Standards (IPSAS).
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Accounting Vouchers and Principles of Bookkeeping - Expectations in 21st Century
Publication | 2015
This study is available in English and Polish. It assesses the current regulations and practices related to accounting vouchers and bookkeeping in Poland, including cross-cutting tax regulations, and compares them with selected EU countries (France, Germany and UK). The study was undertaken at the request of the Polish Ministry of Finance, and funded under the Financial Reporting Technical Assistance Program (FRTAP) by a grant from Switzerland through the Swiss Contribution to the Enlarged European Union.
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Audit and public oversight in Ukraine
Article | 2015
Article by Jarret Decker,Senior Financial Management Specialist of the World Bank Centre for Financial Reporting Reform, on audit and public oversight in Ukraine as published in the Professional Accountant's School, Issue #1 (156) for January-February 2015.
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Banking Supervisors and External Auditors: Building a Constructive Relationship
Publication | 2015
This publication presents key findings from the World Bank CFRR survey – Financial supervisors and external auditors: building a constructive relationship that was conducted during the second half of 2014, and discussions with regulators conducted in 2015.
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Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire
Publication | 2015
This Guide outlines the European Union (EU) legislative framework governing corporate sector accounting and auditing. It is primarily intended for policymakers, regulators, and other stakeholders in countries in Member States, enlargement countries, countries within the "European Neighbourhood" and others interested in understanding the EU regulatory model.
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Serbia Accounting and Auditing Report on the Observance of Standards and Codes
A&A ROSC | 2015
The World Bank conducted reviews of accounting and auditing within the ROSC initiative at the invitation of Serbia. The World Bank utilized a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC.
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