center for financial reporting reform (CFRR). The survey was carried out using an online questionnaire and captures data from … accounting and auditing profession, policy makers, and users of financial information in understanding the value and the … constraints of SMEs' financial reporting practices. It also feeds into a broader CFRR study on corporate financial reporting …

sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public … Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform … Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which …

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 …

accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting … Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on …

for aspiring accounting professionals and auditors to enter the profession, through to maintaining professional competence … such as the International Education Standards (IES) issued by the International Accounting Education Standards Board (IAESB …

The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose … of the local securities market regulator in respect of financial reporting of listed companies specifically. Questions …: overview of the securities exchange and market; securities market regulation; financial reporting requirements for listed …