Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.2 Listed Companies

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作者：

World Bank

来源地址：

http://hdl.handle.net/10986/26227

关键词：

accounting;  international accounting standards;  international financial reporting standards;  auditing;  corporate governance;  stock exchange;  securities;  securities regulation;  Report;  Rapport;  Informe; 

年份：

2017

出版地：

Washington,USA

语种：

English

摘要：

The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose equity or debt securities are listed for trading on a regulated market in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. There are also questions in relation to the monitoring and enforcement capacity of the local securities market regulator in respect of financial reporting of listed companies specifically. Questions are based on international good practice for listed companies such as the objectives and principles of securities regulation (2010) issued by the International Organization of Securities Commissions (IOSCO). The report is structured as follows: overview of the securities exchange and market; securities market regulation; financial reporting requirements for listed companies; statutory audit and other forms of independent assurance; audit committees; filing and publication of financial statements; monitoring and enforcement: financial reporting; and corporate governance.