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.
Continuing Professional Development Programs for Accountants – Implementation Guide
Publication | 2018
This Guide seeks to assist professional accountancy organizations, government agencies, and other regulators involved with the critical responsibility of setting, implementing, and enforcing appropriate requirements in the area of Continuing Professional Development for Accountants and Auditors.
Focus Areas
EU-REPARIS Progress Reports
Report | 2018
The CFRR produces regular reports for its main programs to inform donors, participants and other stakeholders of how the programs are developing. These progress reports summarize the activities carried out under the program and outline how the experience gained will be used to improve the design of the next stages of the program.
Focus Areas
PULSAR Infrographics
Brochure | 2018
The PULSAR team developed two infographics to support awareness raising activities of PULSAR member countries. The first visual tool focuses on the benefits arising from implementing accruals-based public sector accounting. The second one explains how the promotion of public sector accrual accounting based on international standards and good practice correlates with the twin development goals of the World Bank Group and contributes to development.
Focus Areas
Reporting by Public Oversight Bodies
Publication | 2018
A key goal of independent oversight is to provide relevant and reliable information to investors, lenders, audit committees, regulators, other stakeholders, and the general public about auditors and the audit market, among other matters.
Focus Areas
Accountancy Education: A Collection of Good Practices
Publication | 2017
This publication is a collection of good practices in Accountancy Education, organized on a thematic basis and shared by universities, Professional Accountancy Organizations, and members of the EU-REPARIS Program’s Education Community of Practice (EduCop). It supplements the findings of the Accountancy Education Benchmarking Study conducted by the World Bank Centre for Financial Reporting Reform (CFRR) between March 2015 and May 2016.
Focus Areas
Internal Audit Training of Trainers Training: JLS-city XX Case Study
Teaching material | 2017
The JLS-city XX case study was developed to facilitate the Internal Audit Training of Trainers workshops and simulated auditing a JLS-city XX with over 200,000 inhabitants located in central Serbia. The case study is an additional teaching resource during the Fundamentals and Advanced Internal Audit Training of Trainers modules and workshops.
Focus Areas
Internal Audit Training of Trainers Training: KJS Case Study
Teaching material | 2017
The KJS case study was developed to facilitate the Internal Audit Training of Trainers workshops and simulated an organization that is a beneficiary of public funds in the Republic of Serbia. The case study is an additional teaching resource during the Fundamentals and Advanced Internal Audit Training of Trainers modules and workshops.
Focus Areas
Linking financial reporting quality and cost of debt: Evidence from Serbian SMEs
Publication | 2017
This publication is an empirical study on financial information and cost of finance in Serbia. Using the financial statement database of the Serbian Business Registers Agency (APR), we analyze the extent to which the quality of a company’s financial reporting is associated with its cost of debt. The focus of this study is small and medium enterprises (SMEs) because they represent a critical segment of the economy in most countries.
Focus Areas
PULSAR Brochure
Brochure | 2017
Public Sector Accounting and Reporting Program (PULSAR) aims to support the enhancement of participating countries’ Public Sector Accounting (PSA) and financial reporting frameworks in line with international standards and in accordance with good practices, in order to improve government accountability, transparency, and performance.
Focus Areas
Serbia - Public sector accounting review: report on the enhancement of public sector financial reporting
Report | 2017
The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance.
Focus Areas