Republic of Estonia : Accounting and Auditing

• Ngôn ngữ: eng
• Ký hiệu phân loại: 759.79 Historical, geographic, persons treatment
• Thông tin xuất bản: Washington, DC, 2013
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 314635
• Chủ đề: 1. ACCOUNTING; 2. ACCOUNTING FRAMEWORK; 3. ACCOUNTING PERIODS; 4. ACCOUNTING POLICIES; 5. ACCOUNTING PRINCIPLES

Tóm tắt

This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Estonia. The report uses International Financial Reporting Standards (IFRSs), International Standards on Auditing, and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation.