Accounting systems

The Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC A&A) provides an assessment of financial and sustainability reporting and auditing requirements and practices within the corporate sector in North Macedonia and sets forth areas for consideration for improving the institutional environment for accounting and auditing. The ROSC A&A uses international benchmarks of good practice governing financial reporting and auditing in the assessment, including International Financial Reporting Standards and International Standards on Auditing.

This Guidance on Good Practices in Public Sector Financial Reporting and Fiscal Transparency is a knowledge paper of the World Bank Institutions Department developed under the PULSAR Program.

The guide “Corporate Sector Financial and Sustainability Accounting, Reporting and Auditing in the EU Acquis Communautaire” is the fourth edition of the guide which was  first issued in 2007. It provides an overview of EU policy for policymakers, regulators, and stakeholders in Member States, enlargement countries, and the “European Neighborhood.” It is essential for understanding EU standards and regulatory models.