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1. Staņislavs Kambala - viens no Latvijas valsts dibinātājiem. Nezināmi biogrāfijas fakti.

Author

Pumpuriņš, Tālis

Abstract

At the proclamation of the Republic of Latvia on 18 November 1918, only one of the 38 state founders represented the whole Latgale region. It was a Latvian rifleman and public figure Staņislavs Kambala (1893-1941). Although information about him has been published quite frequently in various biographical publications, yet the past publications contain a lot of misleading and contradictory information. This article attempts to clarify both the facts concerning the activities of S. Kambala during the First World War, as well as in the period of the Republic of Latvia when he was one of the directors of the Bank of Latvia and was engaged in economic activities. Information about his education as well as his activities at the end of his life was also clarified. S. Kambala was an active participant in many important events for Latvia. Frequently, his work has earned controversial judgment from contemporaries and later researchers. Staņislavs Kambala once left a significant influence on the overall political life of Latvia, which could be explored further. [ABSTRACT FROM AUTHOR]

Published
2020

2. Latvia : Report on the Observance of Standards and Codes on Accounting and Auditing

Author

World Bank Group

Subjects
AUDIT REPORTS, MANAGEMENT REPORTS, FINANCIAL DATA, INFRASTRUCTURE, INVENTORY, COST OF SALES, BOOK VALUE, ACCOUNTING FIRMS, DEPRECIATION, PROJECTS, QUALITY ASSURANCE, ACCUMULATED INCOME, IMPLEMENTATION, EMPLOYMENT, TECHNICAL ASSISTANCE, CRITERIA, INTERNATIONAL ACCOUNTING STANDARDS, CREDIT UNIONS, PAYROLL, ACQUISITION COSTS, PLANNING, ACCOUNTING POLICIES, RESOURCE ALLOCATION, MUNICIPALITIES, CONSOLIDATED FINANCIAL STATEMENTS, GOVERNMENTS, INTERNATIONAL AUDITING STANDARDS, INTEGRATED SUPERVISION, BUSINESS, ACCRUALS, DISTRIBUTION, AUDITING, BANK, RISK FACTORS, FINANCIAL ACCOUNTING, LOANS, AUDITING PROFESSION, AUDITORS, BOOKKEEPING, FINANCIAL REPORTING STANDARDS, TAX COLLECTION, ACCOUNTING STANDARDS, STRATEGIES, BUSINESS COMBINATIONS, ACCOUNTING TREATMENT, CURRENT ASSETS, INDUSTRY, ASSOCIATED COMPANIES, MARKETS, QUALITY STANDARDS, BUSINESS ASSOCIATIONS, STATUTORY AUDITORS, FINANCE, TRANSFERS, QUALITY CONTROL, RETAINED EARNINGS, FINANCIAL STATEMENTS, QUALITY, INTANGIBLE ASSETS, ACCOUNTS, PUBLIC DISCLOSURE, AUDITING STANDARDS, ACCOUNTING RULES, ENTERPRISES, GAAP, BALANCE SHEET, DEFERRED INCOME, FOREIGN BANKS, SERVICES, PRICING, AFFILIATES, DEBT, GROSS PROFIT, GUARANTEES, BANKING SECTOR, OPERATING LEASES, ACCOUNTING PRINCIPLES, ACCOUNTING SERVICES, FINANCIAL SERVICES, PROPERTY, FIXED ASSET, GOODWILL, FINANCIAL MANAGEMENT, OWNERSHIP, FACTORING, RESOURCES, ACCUMULATED DEPRECIATION, AUDIT EVIDENCE, AUDITS, FINANCIAL REPORTS, ACCOUNT, CAPITAL, REPORTING, ACCOUNTING, BUDGETS, TAXATION, ACCOUNTING INTERPRETATIONS, EXPENSES, CONSOLIDATION, REVALUATION SURPLUS, ACCOUNTANTS, VALUE, RISK, LOCAL GOVERNMENT, AUDITED FINANCIAL INFORMATION, COST, CAPITAL MARKETS, CASH FLOW STATEMENTS, GOVERNANCE, FINANCIAL PERFORMANCE INDICATORS, BANK OF LATVIA, PRINCIPAL, REGULATORY FRAMEWORK, PENALTIES, CABINET OF MINISTERS, FINANCIAL SYSTEM, LEGAL PROVISIONS, FINANCIAL INSTITUTIONS, FINANCIAL STABILITY, EQUITY CAPITAL, ACCOUNTANCY, INSURANCE, REVENUE, PARENT COMPANIES, EXTERNAL AUDITORS, TAXES, EQUITY, BANKS, LONG TERM ASSETS, ADMINISTRATION, BANK BRANCHES, GOOD PRACTICES, QUALITY AUDITS, CREDIT, LEGISLATION, COMMERCIAL BANKS, PRUDENTIAL REQUIREMENTS, SALES, SUBSIDIARY, EXTRAORDINARY INCOME, BUSINESS ADMINISTRATION, HOUSING, ACQUISITIONS, AUDITED FINANCIAL STATEMENTS, CAPITALIZATION, ACQUISITION, FINANCIAL PERFORMANCE, INTEREST, LEGAL FRAMEWORK, BUDGETING, ENFORCEMENT POWERS, TRANSPORT, AUDIT COMMITTEES, LAWS, INSURANCE PREMIUMS, TAX ADMINISTRATION, SUBSIDIARIES, AUDITOR ROTATION, FINANCIAL REPORTING, AUDIT, ACCOUNTABILITY, EXPENDITURE, INTERNAL AUDITORS
Abstract

This assessment of accounting and auditing practices in Latvia is part of a joint initiative of the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). One of the twelve ROSC modules focuses on Accounting and Auditing (A&A), this assessment addresses the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting and includes a review of both mandatory requirements and actual practice. This is the second A&A ROSC for Latvia. The first one was published in 2005.

Published
2014

3. Accounting and Auditing : Ukraine

Author

World Bank

Subjects
FINANCIAL SECTOR DEVELOPMENT, AUDIT REPORTS, PUBLIC REGISTRY, TAX, FOREIGN INVESTORS, PENSION FUNDS, BANKING SYSTEM, STOCK MARKET, PENSION FUND, BANKING SUPERVISION, INSURANCE COMPANIES, MORTGAGE FINANCE, SECURITIES MARKET, SHAREHOLDERS, POCKET BANKS, DEPOSIT, MINIMUM CAPITAL REQUIREMENTS, QUALITY ASSURANCE, BUSINESS SCHOOLS, FREE MARKET ECONOMY, BEARER BONDS, INTERNATIONAL ACCOUNTING STANDARDS, INVESTOR CONFIDENCE, CREDIT UNIONS, AUDIT COMMITTEE, MARKET REQUIREMENTS, BANKING LAW, INTERNATIONAL STANDARDS, ACCOUNTING STANDARD, ACCOUNTING POLICIES, BROKERS, DEPOSIT LIABILITIES, CONSOLIDATED FINANCIAL STATEMENTS, RETURNS, BALANCE SHEETS, PENSION, AUDITING, RESERVES, FINANCIAL ACCOUNTING, AUDITORS, BOOKKEEPING, FINANCIAL REPORTING STANDARDS, LLC, ACCOUNTING STANDARDS, TRANSPARENCY, MORTGAGE, FINANCIAL MARKETS, PENSIONS, SOLVENCY, FOREIGN DIRECT INVESTMENT, HOLDING, INSTITUTIONAL CAPACITY, CREDITORS, FOREIGN INSURERS, STATUTORY AUDITORS, BANKING INSTITUTIONS, INTERNATIONAL FINANCE, BANK DEPOSITS, INTERNATIONAL MARKETS, CORPORATE GOVERNANCE, EXTERNAL FUNDING, QUALITY CONTROL, FINANCIAL STATEMENTS, STOCK EXCHANGES, ACCOUNTS, AUDITING STANDARDS, PUBLIC DISCLOSURE, AUDIT STANDARDS, INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE, JOINT STOCK COMPANY, STOCK EXCHANGE, LEGISLATIVE FRAMEWORK, BALANCE SHEET, ISSUERS OF SECURITIES, POLITICAL UNCERTAINTIES, COMPANY LAW, SECURITIES LAW, REGULATORY REPORTS, FOREIGN BANKS, LIQUIDITY, ACCOUNTING FRAMEWORK, BANKING SECTOR, DEBENTURES, FINANCIAL SERVICES, CASH FLOW, RETURN, NATIONAL BANK, FINANCIAL INFORMATION, JOINT STOCK COMPANIES, PRIVATE PLACEMENTS, AUDITS, BROKERAGES, CREDIBILITY, FINANCIAL REPORTS, COMMERCIAL CODES, MARKET INDICES, PORTFOLIO, SMALL BANKS, LIMITED LIABILITY, JOINT-STOCK COMPANIES, ACCOUNTING, EARNINGS GROWTH, LEGAL SYSTEM, TAXATION, INCOME TAX, ACCOUNTANTS, REGULATORY INFRASTRUCTURE, FINANCIAL LEASING, MARKET PARTICIPANTS, ACCOUNTANCY FIRMS, INTERNATIONAL DEVELOPMENT, CAPITAL MARKETS, BANK OF LATVIA, INVESTMENT FINANCE, ACCOUNTING SYSTEMS, REGULATORY FRAMEWORK, BANKING REGULATIONS, FINANCIAL SYSTEM, LEGAL PROVISIONS, LIABILITY, ECONOMIC REFORM, FINANCIAL INSTITUTIONS, EQUIPMENT, FOREIGN CAPITAL, ACCOUNTANCY, INSURANCE, PRIVATE PLACEMENT, TELECOMMUNICATIONS, PARENT COMPANIES, TURNOVER, CORPORATE BONDS, MARKET CONDITIONS, FOREIGN INVESTMENTS, FINANCIAL INSTITUTION, OPEN JOINT-STOCK COMPANIES, INVESTMENT INSTITUTIONS, PRIVATIZATION, GOOD PRACTICES, QUALITY AUDITS, MUTUAL FUNDS, SUPERVISORY BOARD, LEGISLATION, SECURITIES, COMMERCIAL BANKS, MANAGEMENT ACCOUNTING, HOLDING COMPANIES, NEW ENTRANTS, STOCK MARKETS, MONETARY FUND, ACCOUNTANT, ASSET VALUE, INVESTMENT FUNDS, BUSINESS ADMINISTRATION, ACQUISITIONS, AUDITED FINANCIAL STATEMENTS, INTERNATIONAL FINANCIAL MARKETS, TAX RULES, TRADING, LEGAL FRAMEWORK, SUPERVISORY AUTHORITIES, BANKING LEGISLATION, LAWS, INSURANCE PREMIUMS, OPEN JOINT STOCK COMPANIES, CAPACITY BUILDING, FINANCIAL STATEMENT, TAX ADMINISTRATION, CIVIL LAW, SUBSIDIARIES, FOREIGN CURRENCY, MARKET ECONOMY, FINANCIAL REPORTING, POTENTIAL INVESTORS, ACCOUNTABILITY, GOOD PRACTICE, COMPLIANCE GAP
Abstract

This assessment of accounting and auditing practices in Ukraine is part of a joint initiative of the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting and includes both a review of both mandatory requirements and actual practice. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practice in the field of accounting and auditing regulation. All the key economic sectors in Ukraine rely on high quality financial information, which requires high quality private sector accounting and auditing. As Ukraine moves towards further reforms, liberalization and deregulation in efforts to foster an investment-friendly business environment enhanced financial transparency and improved accounting and auditing practices must support this. In this context, this report sets out policy recommendations to enhance the quality of corporate financial reporting and foster a financial reporting platform conducive to sustainable private and financial sector growth, thus increasing access to global financial markets and other tools of the market economy.

Published
2008

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