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

World Bank

World Bank, Washington, DC

关键词: accounting;    international accounting standards;    international financial reporting standards;    auditing;    corporate governance;   

RP-ID  :  113015

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The purpose of this report is to gain anunderstanding of the financial reporting requirements forcompanies whose equity or debt securities are listed fortrading on a regulated market in a jurisdiction in additionto or instead of the requirements for commercial enterprisesin general. There are also questions in relation to themonitoring and enforcement capacity of the local securitiesmarket regulator in respect of financial reporting of listedcompanies specifically. Questions are based on internationalgood practice for listed companies such as the objectivesand principles of securities regulation (2010) issued by theInternational Organization of Securities Commissions(IOSCO). The report is structured as follows: overview ofthe securities exchange and market; securities marketregulation; financial reporting requirements for listedcompanies; statutory audit and other forms of independentassurance; audit committees; filing and publication offinancial statements; monitoring and enforcement: financialreporting; and corporate governance.