incorporated into the books of the acquirer. The overriding principle of accounting regulation is primacy of economic substance … over legal format. Pursuant to this principle, economic transactions must be recorded in the accounting records in …

(ROSC) Accounting and Auditing (A&A) diagnostic assessment, quality assurance (QA) refers to the system in place in a …

Results-based financing is a well-established financing modality in the health and education sectors but it is still in … an early stage of deployment in the area of climate change. This report reviews 74 results-based climate financing (RBCF … sector activity and financing. RBCF can thus play a critical role in mobilizing the resources and supporting the policies and …

increasingly digitized and globalized economies;- convey the essential features of Competency-Based Accounting Education, Training … Accounting Education Standards Board (IAESB) …

The current regulations and practices related to accounting vouchers and bookkeeping in Poland, including cross …-cutting tax regulations, were assessed and compared with selected EU countries (France, Germany and UK). The study was undertaken … (FRTAP), to contribute to efforts to enhance harmonization with other relevant regulations, reduce unnecessary requirements …

the planning and management of the school budget; 2) school autonomy in personnel management; 3) role of the School …

accounting and auditing profession, policy makers, and users of financial information in understanding the value and the … reform in Austria. The report presents the results of the survey grouped by topical areas as follows: accounting practices in … Austrian SMEs; auditing financial statements; SME financing; and financial reporting and access to finance …