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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting

World Bank - 2017

The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The...

Persistent link: https://www.econbiz.de/10012248286

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting

World Bank - 2017

Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on … accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting …: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and …

Persistent link: https://www.econbiz.de/10012248287

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.4 Financial Sector - Insurance

World Bank - 2017

The purpose of this report is to gain an understanding of the financial reporting requirements for insurance companies … stated, the term insurance company refers to both insurance and reinsurance companies. There are also questions in relation … to the monitoring and enforcement capacity of the local insurance supervisor in respect of financial reporting of …

Persistent link: https://www.econbiz.de/10012248291

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.2 Listed Companies

World Bank - 2017

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

Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis

World Bank - 2017

To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards …

Persistent link: https://www.econbiz.de/10012248295

Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.1 Financial Reporting Standards Analysis

World Bank - 2017

The quality of financial reporting depends to a great extent on the quality of the Accounting and Auditing (A …&A) standards on which the reporting is based. Accounting standards are seen as a critical language of business. In countries … productive and job-creating activities, if national accounting standards differ significantly from the increasingly universal …

Persistent link: https://www.econbiz.de/10012248296