This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Latvia. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation. For European Union (EU) Member States, the assessment...
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Document also available in :
Latvian
DETAILS
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2005/03/30
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Accounting and Auditing Assessment (ROSC)
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35092
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1
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1
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2010/07/01
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Disclosed
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Latvia, Republic of - Report on the Observance of Standards and Codes (ROSC) - accounting and auditing
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financial statement
Citation
Gielen,Frederic; Barros,Ana Cristina Hirata.
Latvia, Republic of - Report on the Observance of Standards and Codes (ROSC) - accounting and auditing (English). Washington, DC: World Bank. http://documents.worldbank.org/curated/en/236131468263742944