accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting … Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on …

This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua … follow high-level accounting and auditing practices and the highest standards of corporate governance. This ROSC supports … skills of accounting and audit practitioners, (ii) strengthening the regulatory framework governing accounting and audit …

; transparency and comprehensiveness; policy-based budgeting; predictability and control in budget execution; accounting, recording …

This report is based on a review of the strengths and weaknesses of corporate accounting and auditing practices in … accounting and auditing in Afghanistan. International Financial Reporting Standards (IFRS) and International Standards on … Auditing (ISA) served as benchmarks for evaluating comparability of locally applicable accounting and auditing requirements …