This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Armenia. The report uses International Financial Reporting Standards (IFRS) formerly International Accounting Standards (IAS) and...

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...

This aim of this report is to assess the accounting and financial auditing standards and practices in Burkina Faso in the private and semipublic sectors, using as benchmarks International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) and taking into account...

Since launching fundamental political and economic reforms in 2011, Myanmar has been undergoing a major transformation aimed at increasing openness, empowerment and inclusion. The economic transition has witnessed an acceleration in growth, buoyed by improved macroeconomic management, increased...

The objectives of module C are twofold: (i) to corroborate the findings from the assessments of Accounting and Auditing (A&A) standards (module A) and the institutional framework for corporate financial reporting (module B) with reference to financial statements issued and reports from the...

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...

The purpose of this report is to gain an understanding of the governance arrangements and procedures for setting accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting Standards (IFRS) where applicable, and (b) national...

The purpose of this report is to gain an understanding of the regulatory environment for auditors in a jurisdiction and the extent of quality assurance and oversight that takes place. In the Report on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) diagnostic...

The purpose of this report is to gain an understanding of the institutional environment underpinning accountancy education at the tertiary level as well as the practices followed by leading universities in the teaching of accountancy. Questions are based on examples of international good...