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REPORT ON THE OBSERVANCE OF STANDARDS AND CODES (ROSC) Bosnia and Herzegovina ACCOUNTING AND AUDITING October 19, 2004 Contents
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Document Date: 2005-02-09 14:57:17

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Company

Sarajevo Stock Exchange / Companies Issuing Securities / FBiH Bank Agency / Banja Luka Stock Exchange / /

Currency

USD / /

Event

General or Shareholder Meeting / Second Stock Issuance / Employment Change / /

Facility

Institute of Accountants / /

IndustryTerm

insurance contract / accountancy services / contractual audit / main accounting / correspondent banks / Insurance / excessive accounting burden / bank statutory auditor / reserve accounting requirements / listed banks / insurance-specific requirements / statutory audit / simplified accounting framework / bank / insurance undertaking / accounting or auditing services / banking / statutory auditors / insurance sector / insurance regulators / statutory auditor / organization advisory services / capital markets systems / prepared insurance accounting regulations / bank-specific requirements / /

Organization

International Monetary Fund / Bosniak/Croat Federation / Ministry of Finance / FBiH Banking Agency / FBiH Securities Commission / EU Committee on Auditing / Institute of Accountants and Auditors / Bureau for Payment Transactions / International Accounting Standards Board / RS Securities Commission / World Bank / Accounting Department / European Commission / Securities Commission / European Union / Bureau of Statistics / International Accounting Standards Committee / International Financial Reporting Interpretations Committee / Standing Interpretations Committee / /

Person

Frédéric Gielen / /

Position

Abbreviations EXECUTIVE / RS Official / auditor / accountant / General / Official / Governor / chief accountant / correspondent / statutory auditor / independent accountant / bank statutory auditor / /

ProvinceOrState

Brcko District / /

PublishedMedium

the RS Official Gazette / the Official Gazette / /

URL

www.komvp.gov.baH / /

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