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, a new accounting directive was adopted, replacing the fourth and seventh directives on company law. A directive amending … accounting and auditing. The accounting directive seeks to enhance the quality of financial reporting and expand it, especially …
Persistent link: https://www.econbiz.de/10012644765
The purpose of this knowledge paper focusing on key accounting and auditing reforms is to assist the government to make … and Codes (ROSC) on Accounting and Auditing (A and A). The paper should be used as a tool to assist the Ministry of … Considerations for Public Interest Entities (PIEs); (ii) Reducing regulatory burdens related to compliance with accounting, financial …
Persistent link: https://www.econbiz.de/10012645946
Globally more than 7 million deaths a year are attributed to tobacco use, approximately 10 percent of which are among nonsmokers exposed to secondhand smoke. Most of these deaths occur in low- and middle-income countries (LMICs), and among a relatively young population. If current smoking...
Persistent link: https://www.econbiz.de/10012645276
Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and...
Persistent link: https://www.econbiz.de/10012700680
sector. This report on the observance of standards and codes accounting and auditing (ROSC A and A) report assesses the … accounting frameworks of listed companies, the banking and insurance sectors, state-owned enterprises (SOEs), and micro, small …
Persistent link: https://www.econbiz.de/10013209205
accounting and auditing standards and practices. . However, the injunction remains in place and, accordingly, implementation of …
Persistent link: https://www.econbiz.de/10012644442
The 2008 financial crisis highlighted weaknesses in the risk management, control and governance processes of banks as well as in their statutory audit and financial supervision. This led to increased scrutiny of the respective roles and interactions of banking supervisors and external auditors...
Persistent link: https://www.econbiz.de/10012644792
Observance of Standards and Codes - Accounting and Auditing (ROSC A and A) is aimed at determining reforms that will further …
Persistent link: https://www.econbiz.de/10012645240
A wave of accounting scandals beginning about fifteen years ago, including Enron, WorldCom, and Parmalat, created a …
Persistent link: https://www.econbiz.de/10012646045
Reports on the Observance of Standards and Codes Accounting and Auditing ('ROSC AandA') assessfinancial reporting and …
Persistent link: https://www.econbiz.de/10012646741