This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua …, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and … follow high-level accounting and auditing practices and the highest standards of corporate governance. This ROSC supports …

Reporting Standards (IFRS) and the International Standards on Auditing (ISA). The report also draws on international experience … and good practice in accounting and auditing, particularly in Latin America and the Caribbean. The main focus of the … review is the institutional framework and professional environment that underpin private sector accounting and audit …

This assessment of accounting and auditing practices in Ukraine is part of a joint initiative of the World Bank and … strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting … Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and …

-based performance accounting and reporting frameworks and environmental economic approaches could also be drawn upon, such as the UN … System for Environmental Economic Accounting (SEEA) framework. Annex A to this report presents a draft example of a sovereign …