Report on the Observance of Standards and Codes, Accounting and Auditing : Module C - Observed Reporting Practices and Perceptions

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作者：

World Bank

来源地址：

http://hdl.handle.net/10986/26220

关键词：

financial regulation;  financial statements;  reporting practices;  perceptions;  banking reform;  Report;  Rapport;  Informe; 

年份：

2017

出版地：

Washington,USA

语种：

English

摘要：

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.