This report provides an assessment of Moroccan accounting and auditing standards and practices, and the institutional … capacity necessary to ensure high-quality financial reporting. The law gives accounting standard-setting responsibility to the … National Accounting Council (Conseil National de la Comptabilit??). Since the Council was established in 1989, Moroccan …

, accounting and financial reporting, at the central and local government level. It assesses what it would take to qualify the … private sector, the report examines accounting and auditing standards and practices, the development of the Institute of the …

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 …