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.

A Comparison of Polish Public Sector GAAP with IPSAS

Publication | 2015

The Report "A Comparison of Polish Public Sector GAAP with IPSAS" dated May 2015 was prepared at the request of the Polish Ministry of Finance as a support to prepare future directions of public sector accounting reform in a response to the Eurostat initiative to promote the harmonization of public sector accounting across the EU including the introduction and adoption of European Public Sector Accounting Standards (EPSAS) based on International Public Sector Accounting Standards (IPSAS).

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.

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Audit and public oversight in Ukraine

Article | 2015

Article by Jarret Decker,Senior Financial Management Specialist of the World Bank Centre for Financial Reporting Reform, on audit and public oversight in Ukraine as published in the Professional Accountant's School, Issue #1 (156) for January-February 2015.

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Banking Supervisors and External Auditors: Building a Constructive Relationship

Publication | 2015

This publication presents key findings from the World Bank CFRR survey – Financial supervisors and external auditors: building a constructive relationship that was conducted during the second half of 2014, and discussions with regulators conducted in 2015.

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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

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Georgia Accounting and Auditing Report on the Observance of Standards and Codes

A&A ROSC | 2015

The World Bank conducted reviews of accounting and auditing within the ROSC initiative at the invitation of Georgia. The World Bank utilized a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC.

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Guide to Corporate Sector Accounting and Auditing in the Acquis Communautaire

Publication | 2015

This Guide outlines the European Union (EU) legislative framework governing corporate sector accounting and auditing. It is primarily intended for policymakers, regulators, and other stakeholders in countries in Member States, enlargement countries, countries within the "European Neighbourhood" and others interested in understanding the EU regulatory model.

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Serbia Accounting and Auditing Report on the Observance of Standards and Codes

A&A ROSC | 2015

The World Bank conducted reviews of accounting and auditing within the ROSC initiative at the invitation of Serbia. The World Bank utilized a diagnostic tool that it developed to gather pertinent information for preparing the Accounting and Auditing ROSC.

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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