Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting

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作者：

World Bank

来源地址：

http://hdl.handle.net/10986/26230

关键词：

international accounting standards;  accounting;  auditing;  international financial reporting standards;  corporate governance;  standard-setting;  institutional environment;  GAAP;  Report; 

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 governance arrangements and procedures for setting accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on examples of good practice followed by internationally-recognized standard-setting bodies. The report is structured as follows: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and other aspects of the standard-setting process.