Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.4 Financial Sector - Insurance

The purpose of this report is to gain an understanding of the financial reporting requirements for insurance companies in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. Unless otherwise stated, t...

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Main Author: World Bank
Format: Report
Language:English
en_US
Published: World Bank, Washington, DC 2017
Subjects:
Online Access:http://documents.worldbank.org/curated/en/512851487927994495/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-4-financial-sector-insurance
http://hdl.handle.net/10986/26232
id okr-10986-26232
recordtype oai_dc
spelling okr-10986-262322021-05-25T08:58:05Z Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.4 Financial Sector - Insurance World Bank international accounting standards accounting auditing international financial reporting standards insurance corporate governance financial statements The purpose of this report is to gain an understanding of the financial reporting requirements for insurance companies in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. Unless otherwise stated, the term insurance company refers to both insurance and reinsurance companies. There are also questions in relation to the monitoring and enforcement capacity of the local insurance supervisor in respect of financial reporting of insurance companies specifically. Questions are based on the internationally recognized insurance core principles issued by the International Association of Insurance Supervisors. The report is structured as follows: overview of the insurance sector; financial reporting requirements for insurance companies; statutory audit and other forms of independent assurance; audit committees; filing and publication of financial statements; monitoring and enforcement: financial reporting; and corporate governance. 2017-03-08T15:52:24Z 2017-03-08T15:52:24Z 2017-01 Report http://documents.worldbank.org/curated/en/512851487927994495/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-4-financial-sector-insurance http://hdl.handle.net/10986/26232 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
insurance
corporate governance
financial statements
spellingShingle international accounting standards
accounting
auditing
international financial reporting standards
insurance
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.4 Financial Sector - Insurance
description The purpose of this report is to gain an understanding of the financial reporting requirements for insurance companies in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. Unless otherwise stated, the term insurance company refers to both insurance and reinsurance companies. There are also questions in relation to the monitoring and enforcement capacity of the local insurance supervisor in respect of financial reporting of insurance companies specifically. Questions are based on the internationally recognized insurance core principles issued by the International Association of Insurance Supervisors. The report is structured as follows: overview of the insurance sector; financial reporting requirements for insurance companies; 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.4 Financial Sector - Insurance
title_short Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.4 Financial Sector - Insurance
title_full Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.4 Financial Sector - Insurance
title_fullStr Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.4 Financial Sector - Insurance
title_full_unstemmed Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.4 Financial Sector - Insurance
title_sort report on the observance of standards and codes, accounting and auditing : module b - institutional framework for corporate financial reporting, b.4 financial sector - insurance
publisher World Bank, Washington, DC
publishDate 2017
url http://documents.worldbank.org/curated/en/512851487927994495/Report-on-the-Observance-of-Standards-and-Codes-ROSC-Accounting-and-Auditing-A-A-module-B-institutional-framework-for-corporate-financial-reporting-B-4-financial-sector-insurance
http://hdl.handle.net/10986/26232
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