Report on the Observance of Standards and Codes, Accounting and Auditing : Module C - Observed Reporting Practices and Perceptions
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 fi...
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| Format: | Report |
| Language: | English en_US |
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World Bank, Washington, DC
2017
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| Online Access: | http://documents.worldbank.org/curated/en/261081487931855375/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-C-observed-reporting-practices-and-perceptions http://hdl.handle.net/10986/26220 |
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okr-10986-262202021-05-25T08:58:10Z Report on the Observance of Standards and Codes, Accounting and Auditing : Module C - Observed Reporting Practices and Perceptions World Bank financial regulation financial statements reporting practices perceptions banking reform 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 financial statements issued and reports from the regulators in the jurisdiction; and (ii) to gather perceptions on the demand for and quality of financial information from users of financial statements. The module is divided into three sections, which correspond to the three approaches for assessing actual practices: financial statements review; review of regulatory findings; and perceptions survey. 2017-03-07T21:50:30Z 2017-03-07T21:50:30Z 2017 Report http://documents.worldbank.org/curated/en/261081487931855375/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-C-observed-reporting-practices-and-perceptions http://hdl.handle.net/10986/26220 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Accounting and Auditing Assessment |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
financial regulation financial statements reporting practices perceptions banking reform |
| spellingShingle |
financial regulation financial statements reporting practices perceptions banking reform World Bank Report on the Observance of Standards and Codes, Accounting and Auditing : Module C - Observed Reporting Practices and Perceptions |
| description |
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 financial statements
issued and reports from the regulators in the jurisdiction;
and (ii) to gather perceptions on the demand for and quality
of financial information from users of financial statements.
The module is divided into three sections, which correspond
to the three approaches for assessing actual practices:
financial statements review; review of regulatory findings;
and perceptions survey. |
| format |
Report |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Report on the Observance of Standards and Codes, Accounting and Auditing : Module C - Observed Reporting Practices and Perceptions |
| title_short |
Report on the Observance of Standards and Codes, Accounting and Auditing : Module C - Observed Reporting Practices and Perceptions |
| title_full |
Report on the Observance of Standards and Codes, Accounting and Auditing : Module C - Observed Reporting Practices and Perceptions |
| title_fullStr |
Report on the Observance of Standards and Codes, Accounting and Auditing : Module C - Observed Reporting Practices and Perceptions |
| title_full_unstemmed |
Report on the Observance of Standards and Codes, Accounting and Auditing : Module C - Observed Reporting Practices and Perceptions |
| title_sort |
report on the observance of standards and codes, accounting and auditing : module c - observed reporting practices and perceptions |
| publisher |
World Bank, Washington, DC |
| publishDate |
2017 |
| url |
http://documents.worldbank.org/curated/en/261081487931855375/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-C-observed-reporting-practices-and-perceptions http://hdl.handle.net/10986/26220 |
| _version_ |
1764461200247095296 |