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Turkmenistan - Report on the Observance of Standards and Codes (ROSC) : accounting and auditing (anglais)

This report describes the results of a Report on the Observance of Standards and Codes (ROSC) assessment of accounting and auditing practices in Turkmenistan. The assessment identifies the strengths of, and areas for improvement in, the accounting and auditing environment that influences the quality of Turkmen corporate financial reporting. It also includes a review of both mandatory requirements and actual practice. The review of actual practice...
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