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.
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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Georgia 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 Georgia. 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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EU-REPARIS Brochure
Brochure | 2015
As candidates, or potential candidates, for EU enlargement the countries of Southeast Europe, including Albania, Bosnia and Herzegovina, Kosovo, Former Yugoslav Republic of Macedonia, Montenegro and Serbia, are integrating more closely with the EU and the EU's internal market, and aligning their legislative frameworks with the EU acquis communautaire.
EU-REPARIS has been designed to help and encourage this process of integration. It
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STAREP Brochure
Brochure | 2015
Strengthening Auditing and Reporting in the Countries of the Eastern Partnership (STAREP) is a regional program aimed at creating a transparent policy environment and effective institutional framework for corporate reporting within the countries that make up the EU's Eastern Partnership: Armenia, Azerbaijan, Belarus, Georgia, Moldova and Ukraine. The six countries have made significant progress in modernizing their systems of corporate financial reporting but face several outstanding common challenges, especially as regards institutional capacity.
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Corporate Financial Reporting in Austria: an Overview
Publication | 2014
An introduction into Austria’s corporate financial reporting environment, with a particular focus on SMEs and specific features of the Austrian environment, intended for policy makers, regulators and practitioners looking for examples of how to formulate or implement the corporate financial reporting elements of the EU acquis communautaire.
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Lessons Learned from the World Bank’s Accounting and Auditing ROSC Program
Report | 2014
This paper addresses challenges to the successful implementation of international accounting and auditing standards which have been observed by the World Bank when carrying out the Report on the Observance of Standards and Codes (ROSC) accounting and auditing assessments.
Three of eight lessons learned (from the executive summary):
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Republic of Armenia Country Strategy and Action Plan for Enhancing Corporate Financial Reporting
Publication | 2014
This Country Strategy and Action Plan (CSAP) published in November 2014 sets out a comprehensive short to medium term reform program for corporate financial reporting in the Republic of Armenia.
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