Good international practices

This Guidance on Good Practices in Public Sector Financial Reporting and Fiscal Transparency is a knowledge paper of the World Bank Institutions Department developed under the PULSAR Program.

Montenegro’s 2024 Report on the Observance of Standards and Codes in Accounting and Auditing provides new recommendations on further enhancement of the institutional framework for corporate financial reporting in Montenegro.

Georgia’s progress in the corporate financial reporting reforms assessed acknowledged in the 2022 Report on the Observance of Standards and Codes in Accounting and Auditing (ROSC A&A). The ROSC A&A report provides new recommendations on further enhancement of the institutional framework for corporate financial reporting in Georgia.