Brazil : Report on the Observance of Standards and Codes--Accounting and Auditing

This Report on the Observance of Standards and Codes: Accounting and Auditing (ROSC A&A) has been prepared under the Financial Sector Assessment Program in Brazil. The report assesses the status of implementation of 2005 ROSC A&A policy rec...

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Bibliographic Details
Main Author:	World Bank
Format:	Accounting and Auditing Assessment (ROSC)
Language:	English en_US
Published:	Washington, DC 2014
Subjects:	ACCOUNT ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING CURRICULUM ACCOUNTING METHODS ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING REPORTS ACCOUNTING RESEARCH ACCOUNTING RULES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING THEORY ACCOUNTS ASSET PRICES ASSET VALUES AUDIT COMMITTEE AUDIT COMMITTEES AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROCEDURES AUDITING STANDARDS AUDITOR ROTATION AUDITORS AUDITS BALANCE SHEET BANK CREDIT BANK EXAMINATION BANK EXAMINERS BANKING ASSETS BANKING SECTOR BANKING SUPERVISION BOARDS OF DIRECTORS BROKERS BUSINESS CONDITIONS BUSINESS LAW CAPITAL ADEQUACY CAPITAL MARKET CAPITAL MARKETS CASH FLOWS CENTRAL BANK CIVIL CODE COMMERCIAL PAPER COMMERCIAL REGISTRY COMMODITY PRICES COMPANY LAW CONFLICTS OF INTEREST CONSOLIDATED FINANCIAL STATEMENTS CORPORATE GOVERNANCE COST ACCOUNTING CREDIT COOPERATIVES CREDIT GROWTH CREDIT RATINGS CURRENCY DEBENTURES DEBT CRISIS DEBT MARKETS DEPOSIT DEPOSIT INSURANCE DEPOSITS DERIVATIVES DEVELOPMENT BANKS DISCLOSURE REQUIREMENTS DOMESTIC CAPITAL DOMESTIC EQUITY DOMESTIC MARKETS DOMESTIC SECURITIES EMPLOYMENT EQUITIES EQUITY CAPITAL EQUITY MARKET EQUITY MARKET CAPITALIZATION EXCHANGE COMMISSION EXTERNAL AUDITORS EXTERNAL DEBT FAIR VALUE FINANCIAL ACCOUNTING FINANCIAL CRISIS FINANCIAL DEEPENING FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SUPPORT FINANCIAL SYSTEM FINANCIAL SYSTEMS FISCAL POLICY FLEXIBLE EXCHANGE RATES FOREIGN BANKS FOREIGN DIRECT INVESTMENTS FOREIGN EXCHANGE FOREIGN EXCHANGE RESERVES FOREIGN INSURERS FOREIGN MARKETS FORENSIC ACCOUNTING FRAUD FUTURES FUTURES EXCHANGE GAAP GOOD PRACTICES GROSS DOMESTIC PRODUCT GROSS REVENUE GROSS REVENUES HOLDING HOUSING HUMAN DEVELOPMENT INCOME INEQUALITY INCOME TAX INFLATION INFORMATION SYSTEM INFORMATION SYSTEMS INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE MARKET INSURANCE POLICIES INTEREST RATES INTERNAL AUDIT INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL BANK INTERNATIONAL DEVELOPMENTS INTERNATIONAL FINANCIAL CRISIS INTERNATIONAL FINANCIAL MARKETS INTERNATIONAL STANDARD INTERNATIONAL STANDARDS INVESTMENT FUNDS ISSUANCE ISSUANCES JOINT STOCK COMPANIES LAWS LEGAL AUTHORITY LEGAL IMPEDIMENT LEGAL OBLIGATION LEGAL PROVISIONS LEGISLATION LIMITED LIABILITY LIVING STANDARDS LOAN LONG-TERM FINANCE MACROECONOMIC POLICIES MACROECONOMIC POLICY MACROECONOMIC STABILITY MANAGEMENT ACCOUNTING MANAGEMENT INFORMATION SYSTEMS MANDATES MARKET PRACTICES MARKET SHARE MICRO CREDIT MINORITY SHAREHOLDERS MONETARY FUND MORTGAGE NET PROFIT OUTSTANDING CREDIT PEER REVIEW PENALTIES PENSION PENSION FUND PENSION FUNDS PENSIONS PRIVATE SECTOR BANKS PRODUCTIVITY PRUDENTIAL SUPERVISION PUBLIC ACCOUNTING PUBLIC DEBT PUBLIC FINANCES PUBLIC OFFERINGS PUBLIC SECTOR BANKS QUALITY ASSURANCE QUALITY CONTROL REAL ESTATE LOANS REGISTRY SYSTEM REGULATORY AUTHORITIES REGULATORY FRAMEWORK REGULATORY REPORTS RETAINED EARNINGS RISK MANAGEMENT RISK MANAGEMENT SYSTEMS RISK PROFILE SAVINGS SECURITIES SECURITIES REGULATION SELF-REGULATION SETTLEMENT SHAREHOLDER SHAREHOLDERS SOLVENCY SOVEREIGN DEBT STOCK EXCHANGE STOCK MARKET SUBSIDIARIES SUBSIDIARY SUPERVISION OF BANKS SUPERVISORY AGENCY SUPERVISORY AUTHORITY TAX TAX REGIME TAXATION TRANSPARENCY UNLIMITED LIABILITY VALUATIONS WAGES
Online Access:	http://documents.worldbank.org/curated/en/2013/06/17932508/brazil-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/16681