Documents et rapports

Public Reporting on State-Owned Enterprises : Managing the Relationship between SOE Aggregate Reporting and Public Sector Consolidated Financial Statements - A Guidance Note (anglais)

State-owned enterprises (SOEs), entities that provide goods or services on a commercial basis and are controlled by the state, are major economic actors in most countries. SOEs typically deliver essential...

State Owned Enterprises Annual Report (Prototype) 2021 (anglais)

Good practice and agreed global standards emphasize the need to ensure complete and accurate information on the State-Owned Enterprise (SOE) sector. SOEs should observe high standards of transparency and...

P174693 Final to be published CAR SOE ASA Report Dec2021 (anglais)

Integrated State-Owned Enterprise Framework (iSOEF) : Thematic Guidance Note - Restructuring State-Owned Enterprises (anglais)

In many countries, the state-owned enterprises (SOE) sector has been plagued by operational and financial problems and is a source of contingent liabilities for the state. Many SOEs have posted large losses...

Concept Program Information Document (PID) - CAR First Resilient and Inclusive Institutions for State Effectiveness DPO - P175173 (anglais)

Corporate governance of state-owned enterprises : a toolkit (anglais)

This toolkit provides an overarching framework for the corporate governance of state-owned enterprises (SOEs), along with the tools and information for making practical improvements. The toolkit focuses...

Accounting for growth in Latin America and the Caribbean : improving corporate financial reporting to support regional economic development : Contabilidad y crecimientoen America Latina y el Caribe : mejorando la informacion financierade las empresas para fomentar el desarrolloeconomico de la region (espagnol)

In the Latin America and Caribbean (LAC) region, as in the rest of the world, reliable financial information is the cornerstone of a robust market economy and efficient public sector. This book presents...

Accounting for growth in Latin America and the Caribbean : improving corporate financial reporting to support regional economic development (anglais)

In the Latin America and Caribbean (LAC) region, as in the rest of the world, reliable financial information is the cornerstone of a robust market economy and efficient public sector. This book presents...

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

This Report on the Observance of Standards and Codes (ROSC) supports two main development objectives: (a) making Panama's business environment more conducive to private investment; and (b) advancing governance...

Panama - Report on the Observance of Standards and Codes (ROSC) : accounting and auditing : Panama - Informe Sobre La Observancia de Normas y Codigos (ROSC) : analisis de las practicas contables y de auditoria (espagnol)

This Report on the Observance of Standards and Codes (ROSC) supports two main development objectives: (a) making Panama's business environment more conducive to private investment; and (b) advancing governance...

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

This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in Ecuador, using International Financial Reporting Standards (IFRS) and International...

Ecuador - Report on the Observance of Standards and Codes (ROSC) - accounting and auditing : Ecuador - Informe sobre la Observancia de los Codigos y Normas (ROSC) - contabilidad y auditoria (espagnol)

This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in Ecuador, using International Financial Reporting Standards (IFRS) and International...