Report on the Observance of Standards and Codes on Accounting and Auditing : Republic of the Philippines

Reports on the Observance of Standards and Codes Accounting and Auditing (‘ROSC A&A’) assess financial reporting and auditing standards, institutions and practices in participating countries. These reports form part of a joint initiative implem...

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Main Author:	World Bank Group
Format:	Report
Language:	English
Published:	World Bank, Washington, DC 2018
Subjects:	ACCOUNTING AUDITING INTERNATIONAL FINANCIAL REPORTING STANDARDS CORPORATE REPORTING FINANCIAL REPORTING FINANCIAL OVERSIGHT SECURITIES INSURANCE
Online Access:	http://documents.worldbank.org/curated/en/466421520483879946/Philippines-Report-on-the-observance-of-standards-and-codes-on-accounting-and-auditing http://hdl.handle.net/10986/29592

id	okr-10986-29592
recordtype	oai_dc
spelling	okr-10986-295922021-05-25T09:53:23Z Report on the Observance of Standards and Codes on Accounting and Auditing : Republic of the Philippines World Bank Group ACCOUNTING AUDITING INTERNATIONAL FINANCIAL REPORTING STANDARDS CORPORATE REPORTING FINANCIAL REPORTING FINANCIAL OVERSIGHT SECURITIES INSURANCE Reports on the Observance of Standards and Codes Accounting and Auditing (‘ROSC A&A’) assess financial reporting and auditing standards, institutions and practices in participating countries. These reports form part of a joint initiative implemented by the World Bank and the International Monetary Fund to review the quality of implementation of internationally recognized standards and principles in 12 key areas (‘the ROSC program’) with a view to promoting financial and economic stability. This report provides an assessment of financial reporting and auditing requirements and practices within the corporate sector2 in the Philippines and sets forth areas for consideration for improving the institutional environment for A&A. The ROSC A&A used international benchmarks of good practice governing financial reporting and auditing in the assessment, including International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). This report updates an earlier assessment which was published in 2006 and was undertaken following a formal request from the Government of the Philippines. 2018-04-02T19:47:49Z 2018-04-02T19:47:49Z 2017-09-28 Report http://documents.worldbank.org/curated/en/466421520483879946/Philippines-Report-on-the-observance-of-standards-and-codes-on-accounting-and-auditing http://hdl.handle.net/10986/29592 English 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 East Asia and Pacific Philippines
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	ACCOUNTING AUDITING INTERNATIONAL FINANCIAL REPORTING STANDARDS CORPORATE REPORTING FINANCIAL REPORTING FINANCIAL OVERSIGHT SECURITIES INSURANCE
spellingShingle	ACCOUNTING AUDITING INTERNATIONAL FINANCIAL REPORTING STANDARDS CORPORATE REPORTING FINANCIAL REPORTING FINANCIAL OVERSIGHT SECURITIES INSURANCE World Bank Group Report on the Observance of Standards and Codes on Accounting and Auditing : Republic of the Philippines
geographic_facet	East Asia and Pacific Philippines
description	Reports on the Observance of Standards and Codes Accounting and Auditing (‘ROSC A&A’) assess financial reporting and auditing standards, institutions and practices in participating countries. These reports form part of a joint initiative implemented by the World Bank and the International Monetary Fund to review the quality of implementation of internationally recognized standards and principles in 12 key areas (‘the ROSC program’) with a view to promoting financial and economic stability. This report provides an assessment of financial reporting and auditing requirements and practices within the corporate sector2 in the Philippines and sets forth areas for consideration for improving the institutional environment for A&A. The ROSC A&A used international benchmarks of good practice governing financial reporting and auditing in the assessment, including International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). This report updates an earlier assessment which was published in 2006 and was undertaken following a formal request from the Government of the Philippines.
format	Report
author	World Bank Group
author_facet	World Bank Group
author_sort	World Bank Group
title	Report on the Observance of Standards and Codes on Accounting and Auditing : Republic of the Philippines
title_short	Report on the Observance of Standards and Codes on Accounting and Auditing : Republic of the Philippines
title_full	Report on the Observance of Standards and Codes on Accounting and Auditing : Republic of the Philippines
title_fullStr	Report on the Observance of Standards and Codes on Accounting and Auditing : Republic of the Philippines
title_full_unstemmed	Report on the Observance of Standards and Codes on Accounting and Auditing : Republic of the Philippines
title_sort	report on the observance of standards and codes on accounting and auditing : republic of the philippines
publisher	World Bank, Washington, DC
publishDate	2018
url	http://documents.worldbank.org/curated/en/466421520483879946/Philippines-Report-on-the-observance-of-standards-and-codes-on-accounting-and-auditing http://hdl.handle.net/10986/29592
_version_	1764469759915589632

Report on the Observance of Standards and Codes on Accounting and Auditing : Republic of the Philippines

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