Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking
The purpose of this report is to gain an understanding of the financial reporting requirements for the banks in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. The term bank in this assessment is...
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| Format: | Report |
| Language: | English en_US |
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World Bank, Washington, DC
2017
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| Online Access: | http://documents.worldbank.org/curated/en/548701487926533747/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-3-financial-sector-banking http://hdl.handle.net/10986/26229 |
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okr-10986-262292021-05-25T09:52:21Z Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking World Bank accounting auditing international accounting standards international financial reporting standards banking corporate governance financial statements The purpose of this report is to gain an understanding of the financial reporting requirements for the banks in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. The term bank in this assessment is used to refer to institutions authorized to receive deposits and to lend money as defined by the legal framework in the jurisdiction. There are also questions in relation to the monitoring and enforcement capacity of the local banking supervisor in respect of financial reporting of banks specifically. Questions are based on the internationally-recognized core principles for effective banking supervision issued by the Basel Committee on banking supervision, in particular Principle 27 Financial reporting and external audit. The questionnaire is structured as follows: overview of the banking sector; financial reporting requirements for Banks; statutory audit and other forms of independent assurance; audit committees; filing and publication of financial statements; monitoring and enforcement: financial reporting; and corporate governance. 2017-03-07T23:17:59Z 2017-03-07T23:17:59Z 2017 Report http://documents.worldbank.org/curated/en/548701487926533747/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-3-financial-sector-banking http://hdl.handle.net/10986/26229 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Accounting and Auditing Assessment |
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Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
accounting auditing international accounting standards international financial reporting standards banking corporate governance financial statements |
| spellingShingle |
accounting auditing international accounting standards international financial reporting standards banking corporate governance financial statements World Bank Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking |
| description |
The purpose of this report is to gain an
understanding of the financial reporting requirements for
the banks in a jurisdiction in addition to or instead of the
requirements for commercial enterprises in general. The term
bank in this assessment is used to refer to institutions
authorized to receive deposits and to lend money as defined
by the legal framework in the jurisdiction. There are also
questions in relation to the monitoring and enforcement
capacity of the local banking supervisor in respect of
financial reporting of banks specifically. Questions are
based on the internationally-recognized core principles for
effective banking supervision issued by the Basel Committee
on banking supervision, in particular Principle 27 Financial
reporting and external audit. The questionnaire is
structured as follows: overview of the banking sector;
financial reporting requirements for Banks; statutory audit
and other forms of independent assurance; audit committees;
filing and publication of financial statements; monitoring
and enforcement: financial reporting; and corporate governance. |
| format |
Report |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking |
| title_short |
Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking |
| title_full |
Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking |
| title_fullStr |
Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking |
| title_full_unstemmed |
Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking |
| title_sort |
report on the observance of standards and codes, accounting and auditing : module b - institutional framework for corporate financial reporting, b.3 financial sector - banking |
| publisher |
World Bank, Washington, DC |
| publishDate |
2017 |
| url |
http://documents.worldbank.org/curated/en/548701487926533747/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-3-financial-sector-banking http://hdl.handle.net/10986/26229 |
| _version_ |
1764461219967664128 |