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ROSC A&A Module B: Institutional Framework - B.8 Accounting Standard-Setting (anglais)

The purpose of this questionnaire 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...
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