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 …

. With respect to public funds, the report reviews the government's budgeting, financial planning, cash flow management …, accounting and financial reporting, at the central and local government level. It assesses what it would take to qualify the … private sector, the report examines accounting and auditing standards and practices, the development of the Institute of the …

This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua … follow high-level accounting and auditing practices and the highest standards of corporate governance. This ROSC supports … three main development objectives: (a) improving Nicaragua's investment climate; (b) ensuring the stability and fostering …