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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World Bank, Washington, DC
2017
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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 |
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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 |
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Digital Repository |
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Foreign Institution |
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Digital Repositories |
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World Bank Open Knowledge Repository |
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World Bank |
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English en_US |
topic |
international accounting standards accounting auditing international financial reporting standards insurance corporate governance financial statements |
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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 |
_version_ |
1764461228379340800 |