inequality faced by most countries. The question studied in this paper is: How do international policies on aid, trade, and … factor movements affect the international distribution of income? To begin to answer this question, the authors calculate the … merchandise trade barriers imposed by high-income countries. In brief, there is a contradiction in international policies where …

setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where … applicable, and (b) national auditing standards. The questions are based on examples of good practice followed by international …

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 …: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and …

International Association of Insurance Supervisors. The report is structured as follows: overview of the insurance sector; financial …

are based on international good practice for listed companies such as the objectives and principles of securities … regulation (2010) issued by the International Organization of Securities Commissions (IOSCO). The report is structured as follows …

compare the national standards used to conduct audits of historical information with International Standards on Auditing (ISA … suggestions for improving national standards and aligning them to the extent possible with international standards …