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Latvia - Report on the observance of standards and codes (ROSC) on accounting and auditing (anglais)

This assessment of accounting and auditing (A and A) 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). The assessment focuses on 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...
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