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International financial reporting standards : a practical guide
Greuning, Hennie van - 2005 - Newly revised ed
Persistent link: https://www.econbiz.de/10010522861
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
World Bank - 2017
The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The...
Persistent link: https://www.econbiz.de/10012248286
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting
World Bank - 2017
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 …
Persistent link: https://www.econbiz.de/10012248287
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.4 Financial Sector - Insurance
World Bank - 2017
The purpose of this report is to gain an understanding of the financial reporting requirements for insurance companies in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. Unless otherwise stated, the term insurance company refers to both...
Persistent link: https://www.econbiz.de/10012248291
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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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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
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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
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Is there room for foreign exchange interventions under an inflation targeting framework? : Evidence from Mexico and Turkey
Domaç, Ilker - 2004
Persistent link: https://www.econbiz.de/10010523046
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Contracting models of the Phillips Curve : empirical estimates for middle-income countries
Agénor, Pierre-Richard - 2003
Persistent link: https://www.econbiz.de/10010523298
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How well do institutional theories explain firms' perceptions of property rights?
Ayyagari, Meghana - 2005
"The authors examine how well several institutional and firm-level factors and their interactions explain firms' perceptions of property rights protection. Their sample includes private and public firms that vary in size from very small to large in 62 countries. Together, the institutional...
Persistent link: https://www.econbiz.de/10010522491