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 …

sizes around the world. Raballand and Aldaz-Carroll examine the case of pallets to illustrate the impact of multiplicity of … standards on trade costs. They select this case because pallets are used all around the world, pallet standards are not too … standards, the World Bank's strategy should be divided in two directions: to develop awareness of costs related to the …

countries but not necessarily with the rest of the world. Adopting a common standard in a region--that is, harmonization … a larger effort in the group to understand the implications for trade of agreements on standards"--World Bank web site …

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 …

all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and … accounting and audit regulation to evaluate institutional capacity and make policy recommendations. Since 1993, the World Bank … framework, facilitate accounting education and adoption of IFRS and ISA by enterprises, constitute a new professional body …

reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB … laws. Although the national accounting standards and auditing standards are based on IFRS, and ISA, respectively, they …

International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drew on … Salvador in collaboration with in-country stakeholders and with the assistance of the World Bank and other donors. …

sector in Ecuador, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as …, full adoption of IFRS and ISA by public-interest entities is widely viewed among country stakeholders as the best solution …

(KASB), are largely consistent with International Financial Reporting Standards (IFRS). Korean Auditing Standards, which …