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accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting … Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on …
Persistent link: https://www.econbiz.de/10012248287
The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose … of the local securities market regulator in respect of financial reporting of listed companies specifically. Questions …: overview of the securities exchange and market; securities market regulation; financial reporting requirements for listed …
Persistent link: https://www.econbiz.de/10012248293
institutional capacity available for ensuring high-quality financial reporting. National accounting and auditing standards in South …This report provides an assessment of accounting and auditing practices in South Africa, within the broader context of … Africa are developed on the basis of international standards; but lack of legal backing for accounting standards give rise to …
Persistent link: https://www.econbiz.de/10012559407
strengthen monitoring of SOE performance and to improve transparency in reporting on the sector. The objective of this note is to … examine two distinct but related practices for public reporting on SOEs, aggregate reporting and public sector consolidated …
Persistent link: https://www.econbiz.de/10013544942
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Improving debt transparency is critical for promoting debt sustainability and creditworthiness assessments, increasing the accuracy of public debt information, and protecting the interests of a diverse range of stakeholders. The importance of debt transparency, the costs associated with the lack...
Persistent link: https://www.econbiz.de/10013254825
-based performance accounting and reporting frameworks and environmental economic approaches could also be drawn upon, such as the UN … reporting. The proposed sovereign climate and nature reporting framework would assist sovereigns looking to attract investment … climate- and nature related risks and opportunities. Sovereign reporting would help meet the needs of investors who are …
Persistent link: https://www.econbiz.de/10013255302
A joint Government of Honduras and World Bank team conducted a study in Honduras between January and June 2017, using the Public-Private Partnership (PPP) Disclosure Diagnostic template recommended by the World Bank Framework for Disclosure of Information in PPPs. This study has been...
Persistent link: https://www.econbiz.de/10012645242
Good practices reduce costs and produce timely results; poor practices lead to waste and delays and are often the cause for allegations of corruption and Government inefficiency. Enhanced transparency in procurement through voluntary disclosure under the Right to Information (RTI) Act (2005)' is...
Persistent link: https://www.econbiz.de/10012557907