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.
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):
Focus Areas
Macedonia Accounting and Auditing Report on the Observance of Standards and Codes
A&A ROSC | 2014
The World Bank conducted reviews of accounting and auditing within the ROSC initiative at the invitation of FYR Macedonia. The World Bank utilized a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC.
Focus Areas
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.
Focus Areas
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
Slovenia Accounting and Auditing Report on the Observance of Standards and Codes
A&A ROSC | 2014
The World Bank conducted reviews of accounting and auditing within the ROSC initiative at the invitation of Slovenia. The World Bank utilized a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC.
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
Czech Republic Accounting and Auditing Report on the Observance of Standards and Codes
A&A ROSC | 2013
The World Bank conducted reviews of accounting and auditing within the ROSC initiative at the invitation of Czech Republic. The World Bank utilized a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC.
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
Moldova Accounting and Auditing Report on the Observance of Standards and Codes
A&A ROSC | 2013
The World Bank conducted reviews of accounting and auditing within the ROSC initiative at the invitation of Moldova. The World Bank utilized a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC.
Focus Areas
Poland Accounting and Auditing Report on the Observance of Standards and Codes
A&A ROSC | 2013
The World Bank conducted reviews of accounting and auditing within the ROSC initiative at the invitation of Poland. The World Bank utilized a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC.
Focus Areas