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.
Be Well Prepared to Meet Your Bank - What Banks want to know
Brochure | 2019
The bank will want a realistic picture of how much you owe to others. This is not always straightforward.
Focus Areas
Competency-based Accounting Education, Training & Certification: Implementation Guide
Publication | 2019
The guide supports transitioning accounting education, training, and certification from a knowledge-based approach to a competency-based approach. Underlying this shift is the expanding expectation for accountants to professional judgment in response to greater transaction complexity, interconnectedness of entities, and broader global influences.
Focus Areas
Do You Need a Loan - Helping SME Access Finance in Serbia
Brochure | 2019
This brochure aims at helping SMEs access credit in Serbia, by providing 8 insights to help SMES how banks make lending decisions.
Focus Areas
High-Level Guide on Benefits of Accrual Accounting
Brochure | 2019
A high-level guide on the benefits of accruals based Public Sector Accounting developed under the PULSAR program. The guide serves as an instrument to support clients in their outreach and dialogue to raise awareness of the advantages of accrual accounting adoption.
Focus Areas
How to Choose Your Accountant
Brochure | 2019
Banks need reliable, transparent financial information when making credit decisions. A financial advisor or accountant can advise you on when it could be advantageous to seek out a bank, and help you calculate, compile, and present your information to banks.
This brochure will help you in choosing a financial advisor or accountant for your SME.
Focus Areas
Understanding Your Financing Needs and Options
Brochure | 2019
SMEs often go to their bank for a loan when it’s too late. Banks reported that many SMEs wait until they face a severe cash constraint before they come to the bank to request a loan. The company’s cash is nearly depleted, and their pockets are empty. This is too late, since banks cannot lend to companies that are nearly bankrupt.
This brochure will help you in understanding your financing needs and options.
Focus Areas
Group Exercise: Agreed-Upon Procedures
Teaching material | 2018
The Agreed-Upon Procedure (AUP) engagement can be used in a variety of circumstances that involve both financial and non-financial information engagements and cover public and private sector entities. More recently, due to the increasing audit thresholds for smaller entities, the AUP engagement may affect the demand of stakeholders seeking alternatives to audit, such as lenders, and because of the flexibility this type of engagement offers, it can be tailored to different circumstances and focused on individual items of financial data.
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
Knowledge Paper: Key Accounting and Auditing Reforms
Publication | 2017
The purpose of this Knowledge Paper focusing on Key Accounting and Auditing Reforms is to assist the Macedonian Government to make informed decisions for future reform actions following the publication of the Macedonian Report on the Observance of Standards and Codes (ROSC) on Accounting and Auditing (A&A) in 2014.
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