in Poland. Companies are required to prepare their financial statements in conformity with Polish accounting requirements …This report acknowledges the very significant progress achieved by Poland under the leadership of the Ministry of … Finance, since publication of the first accounting and auditing ROSC report in July 2002. This report provides an assessment …

This report provides an assessment of accounting and auditing practices in Poland using international standards as a … benchmark, while focusing on the institutional framework and application of given standards. In the recent past, Poland has … taken steps in reducing the gap between Polish Accounting Regulations and International Accounting Standards. This is …

majority of firms in the dataset are privately owned, young, micro or small and medium enterprise (SME) firms concentrated in …

, accounting and financial reporting, at the central and local government level. It assesses what it would take to qualify the … private sector, the report examines accounting and auditing standards and practices, the development of the Institute of the …

This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua … follow high-level accounting and auditing practices and the highest standards of corporate governance. This ROSC supports … skills of accounting and audit practitioners, (ii) strengthening the regulatory framework governing accounting and audit …

; transparency and comprehensiveness; policy-based budgeting; predictability and control in budget execution; accounting, recording …