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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
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Kingdom of Thailand : Accounting and Auditing
World Bank - 2012
Thailand has made great efforts over the past ten years to improve the quality of corporate financial reporting … on areas where stakeholders in the accounting profession in Thailand could consider making changes to strengthen the … accounting standards, as well as audit and ethics standards in line with international good practices. Thailand has in place …
Persistent link: https://www.econbiz.de/10012552925
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Nicaragua : A Review of Accounting and Auditing Practices
World Bank - 2012
This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on international experience and good practice in...
Persistent link: https://www.econbiz.de/10012550618
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Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards
World Bank - 2012
This report aims to support regional collaboration and renewed collective efforts to strengthen financial management and oversight practices in South Asia. It compares the public sector accounting and auditing practices in eight South Asian countries to international standards. It is intended to...
Persistent link: https://www.econbiz.de/10012550674
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West Bank and Gaza : Report on the Observance of Standards and Codes - Accounting and Auditing
World Bank - 2012
This Report on the Observance of Standards and Codes for Accounting and Auditing (ROSC A&A) is a part of the World Bank (WB) and International Monetary Fund (IMF) joint initiative to review countries use of 12 internationally recognized standards/codes related to economic stability and private...
Persistent link: https://www.econbiz.de/10012550681
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Bhutan - Report on the Observance of Standards and Codes : Accounting and Auditing
World Bank - 2012
Bhutan has registered rapid economic growth in the recent past. But the private sector's contribution to this growth has not been significant. Recognizing that the private sector can play an important role as an engine of growth, the Royal Government of Bhutan (RGoB) mapped out strategies to...
Persistent link: https://www.econbiz.de/10012550853
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Afghanistan : Report on Observance of Standards and Codes - Accounting and Auditing
World Bank - 2012
This report is based on a review of the strengths and weaknesses of corporate accounting and auditing practices in Afghanistan. It forms part of a joint initiative between the World Bank and the International Monetary Fund (IMF) on Reports on the Observance of Standards and Codes (ROSC), which...
Persistent link: https://www.econbiz.de/10012550940
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Nepal : Public Sector Accounting and Auditing : A Comparison to International Standards
World Bank - 2012
This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost-effective...
Persistent link: https://www.econbiz.de/10012552174
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Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards
World Bank - 2012
This assessment of public sector accounting and auditing is generally meant to assist with the implementation of more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. It is intended to provide greater stimulus for more...
Persistent link: https://www.econbiz.de/10012552175
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Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards
World Bank - 2012
This assessment of public sector accounting and auditing standards is generally meant to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. It is intended to provide greater stimulus for...
Persistent link: https://www.econbiz.de/10012552176