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Review of Polish and International Accounting Standards in Scope of Financial Instruments
Bakalarski, Tomasz - 2014
Detailed principles of accounting for financial instruments have been prescribed in Financial Instruments Regulation, but some general principles in that area have also been outlined in the Accounting Act. According to article 3, paragraph 1, point 23 of the accounting act, financial instrument...
Persistent link: https://www.econbiz.de/10012644344
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Study on Accounting Regulation for Business Combinations
Soprych, Maciej - 2014
Running a business involves continuous growth. Such growth can be organic, stemming from resources created internally in the enterprise. However, in many cases an external development strategy is adopted, based on acquisition of other entities. Such an acquisition may involve creation of a...
Persistent link: https://www.econbiz.de/10012644336
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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 on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of...
Persistent link: https://www.econbiz.de/10012248295
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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
international benchmark, International Financial Reporting Standards (IFRS), it becomes difficult for foreign investors to … principles - national (GAAP) with IFRS with a view to capturing significant differences (where applicable) in order to provide … suggestions for improving national GAAP and aligning them to the extent possible with IFRS …
Persistent link: https://www.econbiz.de/10012248296
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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
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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 …: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and …
Persistent link: https://www.econbiz.de/10012248287
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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
stated, the term insurance company refers to both insurance and reinsurance companies. There are also questions in relation …
Persistent link: https://www.econbiz.de/10012248291
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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 rail freight challenge for emerging economies : how to regain modal share
Aritua, Bernard - 2019
followed by a corresponding increase in freight moved by rail. This report highlights the fact that, in a world of changing …
Persistent link: https://www.econbiz.de/10012644052
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Atlas of global development
World Bank - 2009 - 2nd ed
Persistent link: https://www.econbiz.de/10012644073