Report on the Observance of Standards and Codes, Accounting and Auditing : Module C - Observed Reporting Practices and Perceptions
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Accounting and Auditing Assessment | World Bank E-Library ArchivePublisher: Washington, D.C : The World Bank, 2017Description: 1 Online-RessourceDOI: DOI: 10.1596/26220Online resources: Summary: 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 surveyPPN: PPN: 1724888854Package identifier: Produktsigel: ZDB-1-WBANo physical items for this record