Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on …: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and …

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 …

government. Reform thus requires paying as much attention to understanding the politics and institutional dimensions as to policy … "manual" for reform, given diverse contexts and serendipity in any reform effort. But three broad lessons emerge. The first is … to recognize and seize opportunities for reform. Crisis and new governments are important catalysts, but so is the …