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Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis

World Bank - 2017

To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of...

Persistent link: https://www.econbiz.de/10012248295

Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.1 Financial Reporting Standards Analysis

World Bank - 2017

The quality of financial reporting depends to a great extent on the quality of the Accounting and Auditing (A&A) standards on which the reporting is based. Accounting standards are seen as a critical language of business. In countries seeking to improve their business environment to attract...

Persistent link: https://www.econbiz.de/10012248296

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.2 Listed Companies

World Bank - 2017

The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose equity or debt securities are listed for trading on a regulated market in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. There...

Persistent link: https://www.econbiz.de/10012248293

Mali Financial Sector Assessment Program : The Banking System and Credit to the Economy

World Bank - 2015

banking services is limited. With the opening of a new bank in 2014, there are now 14 commercial banks operating in Mali …

Persistent link: https://www.econbiz.de/10012644586

Montenegro Financial Sector Assessment Program : Banking Supervision and Regulation

International Monetary Fund - 2016

) update conducted jointly by the International Monetary Fund (IMF) and World Bank (WB) in September 2015. As agreed with the …

Persistent link: https://www.econbiz.de/10012644630

Russian Federation Financial Sector Assessment Program : Bank Resolution and Crisis Management Framework

International Monetary Fund - 2016

The experiences of past financial crises have strengthened the Russian bank resolution framework. The resolution … framework has been effective in preserving financial stability. The effectiveness of bank resolution could be improved … public funds. To ensure adequate bank capitalization, a comprehensive review of banks' asset portfolios and collateral …

Persistent link: https://www.econbiz.de/10012246711

Bulgaria Financial Sector Assessment Program : Stocktaking of Progress Achieved by the Bulgarian National Bank in Strengthening Banking Supervision

International Monetary Fund - 2017

made by the IMF and the World Bank in their 2015 assessment report on the observance of Basel Core Principles (BCPs) for … National Bank (BNB) to address the shortcomings found in the domestic supervisory regime. It also reflects the regulatory and …

Persistent link: https://www.econbiz.de/10012247487

El Salvador Financial Sector Assessment Program Development Module : Non-Bank Savings and Credit Institutions

World Bank - 2016

This Technical Note was prepared in the context of a World Bank Financial Sector Assessment Program mission in the … competition and efficiency; (ii) financial inclusion and non-bank financial institution issues, (iii) public sector banks, (iv …

Persistent link: https://www.econbiz.de/10012248274

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking

World Bank - 2017

jurisdiction in addition to or instead of the requirements for commercial enterprises in general. The term bank in this assessment …

Persistent link: https://www.econbiz.de/10012248292