Showing 1 - 10 of 147
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
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
"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
Persistent link: https://www.econbiz.de/10010521839
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
"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
Persistent link: https://www.econbiz.de/10010523561
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
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