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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
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The puppet masters : how the corrupt use legal structures to hide stolen assets and what to do about it
Does de Willebois, Emile van der (contributor) - 2011
Persistent link: https://www.econbiz.de/10011393683
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Fundamentals of Financial Statements Audit
World Bank - 2013
' or 'present fairly, in all material respects'. The auditor and the client's management have separate and distinct … responsibilities. The auditor is responsible for forming and expressing an opinion on the financial statements. The client's management …, on the other hand, bears responsibility for preparing and presenting the financial statements. Management …
Persistent link: https://www.econbiz.de/10012557514
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Nicaragua : A Review of Accounting and Auditing Practices
World Bank - 2012
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 drawing on international experience and good practice in...
Persistent link: https://www.econbiz.de/10012550618
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Haiti : A Review of Accounting and Audit Practices
World Bank - 2012
This report analyzes corporate financial reporting and auditing practices in Haiti. It supports the Government's efforts to: (a) improve financial sector stability and development; (b) encourage a business climate conducive to private investment and local companies' access to credit and...
Persistent link: https://www.econbiz.de/10012553092
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Accounting and Auditing : Ukraine
World Bank - 2008
This assessment of accounting and auditing practices in Ukraine is part of a joint initiative of the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and...
Persistent link: https://www.econbiz.de/10012247118
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Asian corporate recovery : findings from firm-level surveys in five countries
Dwor-Frecaut, Dominique (contributor);  … - 2000
Persistent link: https://www.econbiz.de/10010524424
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Does cross-listing lead to functional convergence? : empirical evidence
Ayyagari, Meghana - 2004
Persistent link: https://www.econbiz.de/10010523069
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Quantitative analysis of crisis : crisis identification and causality
Ishihara, Yoichiro - 2005
Thailand) find that currency crises tend to trigger other types of crises, and therefore exchange rate management is essential …
Persistent link: https://www.econbiz.de/10010522602
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Financial Sector Assessment Program : Malaysia - Assessment of Observance of the CPSS-IOSCO Principles for Financial Market Infrastructures
World Bank - 2013
The present document is the assessment of systemically important financial market infrastructures in Malaysia based on the Committee for Payment and Settlement Systems (CPSS) and International Organization of Securities Commission (IOSCO) Principles for Financial Market Infrastructures (PFMIs)....
Persistent link: https://www.econbiz.de/10012560010