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Estonia, Republic of - Report on the Observance of Standards and Codes (ROSC) - accounting and auditing (Английский)

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...
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