To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards … on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to …

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 …

accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting …

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 …

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 …

reporting allows investors to better evaluate corporate prospects and make informed investment and voting decisions, which … results in a lower cost of capital and a better allocation of capital and resources. Financial reporting is also the bedrock …

auditing practices in the Kingdom of Bhutan with respect to the International Financial Reporting Standards (IFRS) issued by … financial reporting in the country. These recommendations are aimed at achieving corporate financial reporting practices of …

accounting and auditing in Afghanistan. International Financial Reporting Standards (IFRS) and International Standards on …

where local practices stand in accordance with the internationally developed standards of fi nancial reporting and audit; (b …