The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best...

This report assesses accounting and auditing practices within the context of the Nigerian institutional framework to ensure the quality of corporate financial reporting. There is a multiplicity of laws and bodies for the regulation of accounting, financial reporting, and auditing requirements of...

Financial reporting and auditing requirements in Romania are currently in transition, from compliance with national standards, to compliance with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European Union (EU) Directives. Romania's legal framework...

Sri Lanka has made considerable efforts in aligning its accounting and auditing practices with international standards to establish a high-quality corporate financial reporting system. Corporate accounting and disclosure practices, particularly for publicly traded companies, have improved over...

This assessment of accounting and auditing practices in Slovenia focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and involves a review of both mandatory requirements, and actual practice. It uses...

This report offers several policy recommendations aimed at improving the accounting and auditing regulatory framework. An important aspect is the strengthening of enforcement mechanisms for ensuring compliance with accounting and auditing requirements and auditors' professional code of ethics;...

This report provides an assessment of accounting and auditing practices in South Africa, within the broader context of institutional capacity available for ensuring high-quality financial reporting. National accounting and auditing standards in South Africa are developed on the basis of...

This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Bosnia and Herzegovina. It uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and the...

This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of...

This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance,...