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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 …
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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
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
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
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
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 …
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stakeholders within organizational frameworks. Despite its reputation for ethical and transparent conduct, the field of accounting … modeling approach to assess the impact of students' perceptions of the accounting profession on their motivation in academic … coursework, using a sample of 92 undergraduate students of accounting and taxation subjects. Additionally, it seeks to …
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