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.
Smaller Audits: Challenges and Insights
Publication | 2016
Smaller audits are considered “a specialty”, with their own unique set of challenges for practitioners to address when engaging with smaller clients. This publication highlights some of those challenges and provides related insights that might be useful for practitioners, Small and Medium Sized Practices (SMPs) and Professional Accounting Organizations (PAOs) as they support their members.
Focus Areas
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.
Focus Areas
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
Focus Areas
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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Review of Polish and International Accounting Standards in Scope of Financial Instruments
Publication | 2014
This report is available in both English and Polish and contains an analysis of domestic and international accounting standards applicable to financial instruments. It also features a review of literature available on the subject as well as practical information and case studies. In conclusion, the report proposes enhancements to existing legislation to ensure compliance with EU laws and regulations, in particular with Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements.
Focus Areas
Study on Accounting Regulation for Business Combinations
Publication | 2014
This study is available in both English and Polish and includes an analysis of domestic and international accounting standards applicable to business combinations. It also features a review of literature available on the subject as well as practical information and case studies. In conclusion, the report proposes enhancements to existing legislation to ensure compliance with EU laws and regulations, in particular with Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements.
Focus Areas
Financial reporting in Austria: the views of SMEs and local banks
Publication | 2013
Small and medium-sized enterprises (SMEs) play a particularly important role in the Austrian economy, with commercial banks acting as their main sources of external finance. As SMEs are also very important in the REPARIS countries, analyzing how SMEs and their banks view the operation of financial reporting in Austria could produce some useful pointers for the design of financial reporting frameworks in the REPARIS countries.
Focus Areas
Financial reporting by SMEs in Kazakhstan: Current status and policy options
Report | 2011
As part of the Joint Economic Research Program (JERP), the CFRR has published a report summarizing the options for continuing the reform of financial reporting for small- and medium-sized enterprises in Kazakhstan.
Focus Areas