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Afghanistan : Report on Observance of Standards and Codes - Accounting and Auditing

World Bank - 2012

This report is based on a review of the strengths and weaknesses of corporate accounting and auditing practices in … accounting and auditing in Afghanistan. International Financial Reporting Standards (IFRS) and International Standards on … Auditing (ISA) served as benchmarks for evaluating comparability of locally applicable accounting and auditing requirements …

Persistent link: https://www.econbiz.de/10012550940

Myanmar Report on Observance of Standards and Codes : Accounting and Auditing Module

World Bank - 2017

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...

Persistent link: https://www.econbiz.de/10012247584

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

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.1 Commercial Enterprises (includi...

World Bank - 2017

The purpose of this report is to gain an understanding of the general financial reporting and audit requirements for commercial enterprises in a jurisdiction as established by law or other regulation (for example, companies' act). Commercial enterprises are defined as companies established with...

Persistent link: https://www.econbiz.de/10012248294

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 …

Persistent link: https://www.econbiz.de/10012248295

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

The quality of financial reporting depends to a great extent on the quality of the Accounting and Auditing (A …&A) standards on which the reporting is based. Accounting standards are seen as a critical language of business. In countries … productive and job-creating activities, if national accounting standards differ significantly from the increasingly universal …

Persistent link: https://www.econbiz.de/10012248296