| Popis: |
‘Public sector accounting, auditing and control in the Republic of Srpska’ by Bobana Cegar, Jelena Poljasevic and Dusko Snjegota offers provides a comprehensive overview of the organisation of the Republic of Srpska as one of two entities in the Bosnia and Herzegovina, and its territorial structure, as well as concise insights on the formulation and execution of central government and local and regional self-government budgets, on accounting and financial reporting methodology and on audit and other oversight (supervision) practice. The chapter concludes with the notion of challenges and future development paths in public sector accounting and auditing in Republic of Srpska (i.e. consistent application of IPSAS, consistent application of the GFS methodology and further strengthening of the role of the treasury system), given Bosnia and Herzegovina’s clear prospect of joining the EU, and its status of being a potential candidate country. |
