Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.1 Commercial Enterprises (including SMEs)

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.1 Commercial Enterprises (including SMEs)

The purpose of this report is to gain an understanding of the general financial reporting and audit requirements for commercial enterprises in a jurisdiction as established by law or other regulation (for example, companies’ act). Commercial enterp...

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Bibliographic Details
Main Author: World Bank
Format: Report
Language:English
en_US
Published: World Bank, Washington, DC 2017
Subjects:
international financial reporting standards
accounting
auditing
international accounting standards
SME
enterprises
instititions
financial statements
corporate governance
Online Access:http://documents.worldbank.org/curated/en/874001487925292970/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-1-commercial-enterprises-including-SMEs
http://hdl.handle.net/10986/26225

Internet

http://documents.worldbank.org/curated/en/874001487925292970/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-1-commercial-enterprises-including-SMEs
http://hdl.handle.net/10986/26225

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