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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

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

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

Beyond the information technology agreement : harmonization of standards and trade in electronics

Portugal-Pérez, Alberto - 2009

"Product standards can have a dual impact on production and trade costs. Standards may impose additional costs on exporters as it may be necessary to adapt products for specific markets (cost-effect). In contrast, standards can reduce exporters' information costs if they convey information on...

Persistent link: https://www.econbiz.de/10011394210

Toward high-quality education in Peru : standards, accountability, and capacity building

2007

Persistent link: https://www.econbiz.de/10010521839

How do differing standards increase trade costs? : the case of pallets

Aldaz-Carroll, Enrique - 2005

Standardization) and at the regional level (within regional cooperation agreements). This paper--a product of the International Trade …

Persistent link: https://www.econbiz.de/10010522680

Regionalism in standards : good or bad for trade?

Chen, Maggie Xiaoyang - 2004

"Regional agreements on standards have been largely ignored by economists and unconditionally blessed by multilateral trade rules. Chen and Mattoo find, theoretically and empirically, that such agreements increase trade between participating countries but not necessarily with the rest of the...

Persistent link: https://www.econbiz.de/10010522877

Standards and global trade : a voice for Africa

Wilson, John Sullivan (contributor); … - 2003

Persistent link: https://www.econbiz.de/10010523561

Procurement of Goods : Revised January 2001 (Standard Bidding Documents)

2001

These Standard Bidding Documents (SBD) have been prepared by the World Bank for use by borrowers and their implementing agencies in the procurement of goods through International Competitive Bidding (ICB). The procedures and practices presented in this document have been developed through broad...

Persistent link: https://www.econbiz.de/10010524208

Toward High-Quality Education in Peru : Standards, Accountability, and Capacity Building

World Bank - 2012

One of the principal challenges in reducing poverty and accelerating development in Peru is improving the quality of education. This book is a contribution from the World Bank to the debate over how to improve the quality of education. The book has three main recommendations that, to be...

Persistent link: https://www.econbiz.de/10012563142