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ROSC A&A Module B: Institutional Framework- B.2 Listed Companies (anglais)

The purpose of this questionnaire is to gain an understanding of the financial reporting requirements for companies whose equity or debt securities are listed for trading on a regulated market in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. There are also questions in relation to the monitoring and enforcement capacity of the local securities market regulator in respect of financial reporting...
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