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

World Bank

World Bank, Washington, DC

关键词: financial regulation;    financial statements;    reporting practices;    perceptions;    banking reform;   

RP-ID  :  113032

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 objectives of module C are twofold:(i) to corroborate the findings from the assessments ofAccounting and Auditing (A&A) standards (module A) andthe institutional framework for corporate financialreporting (module B) with reference to financial statementsissued and reports from the regulators in the jurisdiction;and (ii) to gather perceptions on the demand for and qualityof financial information from users of financial statements.The module is divided into three sections, which correspondto the three approaches for assessing actual practices:financial statements review; review of regulatory findings;and perceptions survey.