Narrow search
Showing 1 - 10 of 220
Cover Image
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
Cover Image
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
international benchmark, International Financial Reporting Standards (IFRS), it becomes difficult for foreign investors to … principles - national (GAAP) with IFRS with a view to capturing significant differences (where applicable) in order to provide … suggestions for improving national GAAP and aligning them to the extent possible with IFRS …
Persistent link: https://www.econbiz.de/10012248296
Cover Image
International financial reporting standards : a practical guide
Greuning, Hennie van - 2005 - Newly revised ed
Persistent link: https://www.econbiz.de/10010522861
Cover Image
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
Cover Image
Mongolia : Accounting and Auditing
World Bank - 2012
all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and … framework, facilitate accounting education and adoption of IFRS and ISA by enterprises, constitute a new professional body …
Persistent link: https://www.econbiz.de/10012552927
Cover Image
Cambodia : Accounting and Auditing
World Bank - 2012
reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB … laws. Although the national accounting standards and auditing standards are based on IFRS, and ISA, respectively, they …
Persistent link: https://www.econbiz.de/10012553089
Cover Image
El Salvador : Accounting and Auditing
World Bank - 2012
International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drew on …
Persistent link: https://www.econbiz.de/10012553624
Cover Image
Ecuador : Accounting and Auditing
World Bank - 2013
sector in Ecuador, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as …, full adoption of IFRS and ISA by public-interest entities is widely viewed among country stakeholders as the best solution …
Persistent link: https://www.econbiz.de/10012559384
Cover Image
Peru : Accounting and Auditing
World Bank - 2013
sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as …
Persistent link: https://www.econbiz.de/10012559391
Cover Image
Romania : Accounting and Auditing
World Bank - 2013
Financial reporting and auditing requirements in Romania are currently in transition, from compliance with national standards, to compliance with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European Union (EU) Directives. Romania's legal framework...
Persistent link: https://www.econbiz.de/10012559395