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The foundation of good corporate governance is the intellectual honesty of directors and senior management. This intellectual honesty is expressed by acting in the best interests of the incapacitated company. The company, on formation, is a person, but it is absolutely incapacitated until its...
Persistent link: https://www.econbiz.de/10012556193
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 … skills of accounting and audit practitioners, (ii) strengthening the regulatory framework governing accounting and audit …
Persistent link: https://www.econbiz.de/10012550618
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 … good practice in the field of accounting and auditing regulation. All the key economic sectors in Ukraine rely on high …
Persistent link: https://www.econbiz.de/10012247118
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 …
Persistent link: https://www.econbiz.de/10012553092
The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose equity or debt securities are listed for trading on a regulated market in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. There...
Persistent link: https://www.econbiz.de/10012248293
existing accounting systems. One area of concern is the compliance gap. There is found to be slackness in observing and …
Persistent link: https://www.econbiz.de/10012557405
Persistent link: https://www.econbiz.de/10010524424
accounting and auditing standards and practices, as well as strengthening underlying institutions responsible for setting … further improve accounting standards and improve accounting and auditing practices, and include measures to clarify and …
Persistent link: https://www.econbiz.de/10012559381
Persistent link: https://www.econbiz.de/10010521872
The Palestinian Authority is committed to improving state-citizen relations through various mechanisms including the complaints resolution. The objective of this technical assistance, which has been undertaken at the request of the DGC, is to strengthen the Complaint Handling Mechanisms (CHMs)...
Persistent link: https://www.econbiz.de/10012248282