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Acronyms

This section contains a list of the acronyms used on this website and their explanation.

A

  • A&A
    Accounting and Auditing

  • A&A ROSC
    Accounting and Auditing Report on the Observance of Standards and Codes

  • AOCoP
    Audit and Oversight Community of Practice

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B

  • BCBS
    Basel Committee on Banking Supervision

  • BiH
    Bosnia and Herzegovina

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C

  • CAP
    Country Action Plan

  • CFRR
    The World Bank Centre for Financial Reporting Reform

  • CoP
    Community of Practice

  • CPD
    Continuing Professional Development

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E

  • EduCoP
    Accounting and Auditing Education Community of Practice

  • EU
    European Union

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F

  • FoF
    Forum of Firms

  • FSAP
    Financial Sector Assessment Program

  • FRCoP
    Financial Reporting Community of Practice

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G

I

  • IAASB
    International Auditing and Assurance Standards Board

  • IAESB
    International Accounting Education Standards Board

  • IAIS
    International Association of Insurance Supervisors

  • IAS
    International Accounting Standards

  • IASB
    International Accounting Standards Board

  • IASC
    International Accounting Standards Committee

  • IBRD
    International Bank for Reconstruction and Development

  • ICSID
    International Centre for Settlement of Investment Disputes

  • IDA
    International Development Association

  • IES
    International Education Standards

  • IFAC
    International Federation of Accountants

  • IFC
    International Finance Corporation

  • IFRS
    International Financial Reporting Standards

  • IMF
    International Monetary Fund

  • IOSCO
    International Organization of Securities Commissions

  • ISA
    International Standards on Auditing

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K

M

  • MDTF
    Multi-Donor Trust Fund

  • M&E
    Monitoring and Evaluation

  • MIGA
    Multilateral Investment Guarantee Agency

  • MoF
    Ministry of Finance

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P

  • PIE
    Public Interest Entity

  • PIOB
    Public Interest Oversight Board

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R

  • RCG
    Regulatory Coordination Group

  • REPARIS
    The Road to Europe: Program of Accounting Reform and Institutional Strengthening

  • ROSC
    Report on the Observance of Standards and Codes

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S

  • SAD
    Statutory Audit Directive

  • SECO
    State Secretariat for Economic Affairs in Switzerland

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