Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking

The purpose of this report is to gain an understanding of the financial reporting requirements for the banks in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. The term bank in this assessment is...

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Bibliographic Details
Main Author: World Bank
Format: Report
Language:English
en_US
Published: World Bank, Washington, DC 2017
Subjects:
accounting
auditing
international accounting standards
international financial reporting standards
banking
corporate governance
financial statements
Online Access:http://documents.worldbank.org/curated/en/548701487926533747/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-3-financial-sector-banking
http://hdl.handle.net/10986/26229

Internet

http://documents.worldbank.org/curated/en/548701487926533747/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-3-financial-sector-banking
http://hdl.handle.net/10986/26229

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