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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
Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on … accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting …: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and …
Persistent link: https://www.econbiz.de/10012248287
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
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
To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards …
Persistent link: https://www.econbiz.de/10012248295
The quality of financial reporting depends to a great extent on the quality of the Accounting and Auditing (A …&A) standards on which the reporting is based. Accounting standards are seen as a critical language of business. In countries … productive and job-creating activities, if national accounting standards differ significantly from the increasingly universal …
Persistent link: https://www.econbiz.de/10012248296
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provide an overview of the current situation and a possible solution to Angola's structural problems in the short to the …
Persistent link: https://www.econbiz.de/10012563125
Successive armed conflicts, which lasted almost three decades after independence, have devastated Angola and its … lasting peace. For the Government of Angola (GoA), one of the main challenges ahead is to reconstruct the economy and reunite … origin and demobilized former combatants that will need to be reintegrated into society. Peace in Angola has come hand in …
Persistent link: https://www.econbiz.de/10012553090