Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting

The purpose of this report is to gain an understanding of the governance arrangements and procedures for setting accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting Standar...

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Main Author:	World Bank
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2017
Subjects:	international accounting standards accounting auditing international financial reporting standards corporate governance standard-setting institutional environment GAAP
Online Access:	http://documents.worldbank.org/curated/en/872131487930646428/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-8-accounting-standard-setting http://hdl.handle.net/10986/26230

id	okr-10986-26230
recordtype	oai_dc
spelling	okr-10986-262302021-05-25T08:58:08Z Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting World Bank international accounting standards accounting auditing international financial reporting standards corporate governance standard-setting institutional environment GAAP The purpose of this report is to gain an understanding of the governance arrangements and procedures for setting accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on examples of good practice followed by internationally-recognized standard-setting bodies. The report is structured as follows: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and other aspects of the standard-setting process. 2017-03-07T23:23:13Z 2017-03-07T23:23:13Z 2017 Report http://documents.worldbank.org/curated/en/872131487930646428/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-8-accounting-standard-setting http://hdl.handle.net/10986/26230 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
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	international accounting standards accounting auditing international financial reporting standards corporate governance standard-setting institutional environment GAAP
spellingShingle	international accounting standards accounting auditing international financial reporting standards corporate governance standard-setting institutional environment GAAP World Bank Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting
description	The purpose of this report is to gain an understanding of the governance arrangements and procedures for setting accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on examples of good practice followed by internationally-recognized standard-setting bodies. The report is structured as follows: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and other aspects of the standard-setting process.
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.8 Accounting Standard-setting
title_short	Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting
title_full	Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting
title_fullStr	Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting
title_full_unstemmed	Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting
title_sort	report on the observance of standards and codes, accounting and auditing : module b - institutional framework for corporate financial reporting, b.8 accounting standard-setting
publisher	World Bank, Washington, DC
publishDate	2017
url	http://documents.worldbank.org/curated/en/872131487930646428/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-8-accounting-standard-setting http://hdl.handle.net/10986/26230
_version_	1764461222618464256

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting

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