Documents et rapports
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Informing the Reading of IFRS Financial Statements : A Guide for Banking and Financial Supervisors (anglais)
The objective of this guide is to provide suggested practices and examples of specific accounting and auditing issues and questions that supervisors need to consider when monitoring and reviewing banking...
Type de document: Rapport Numéro du rapport: 179424 Date du document: 17 janvier 2023 Mode de publication: Disclosed Auteur: Frerejacque,Pascal Francois Camille Alain,Wells,Michael John Cuthbert,Dasgupta,Kumar Kanti,Reichardt,Kora Di
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Small and Medium Enterprises : Financial Information as a Catalyst for Lending - Results of a Survey on Bank Lending Practices in Serbia (anglais)
Small and Medium Enterprises (SMEs) contribute significantly to jobs and output creation, and are engines of economic growth worldwide. However, many studies have found that SMEs find it difficult to obtain...
Type de document: Rapport Numéro du rapport: 138054 Date du document: 19 juin 2019 Mode de publication: Disclosed Auteur: Frerejacque,Pascal Francois Camille Alain,Lincoln Nagy,Marie Anne Johanna,Barros,Ana Cristina Hirata,Belford,Sarah Haley,Chandrasekaran,Gayatri
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Croatia’s EU Accession : Case Studies on Reform and the Transposition of the Community Acquis (anglais)
Croatia, a founding member of the former Republic of Yugoslavia and a current member of the European Union (EU), is a high-income country in Europe and Central Asia. Given that high quality financial reporting...
Type de document: Document de travail Numéro du rapport: 129514 Date du document: 1 janvier 2018 Mode de publication: Disclosed Auteur: Frederick,Richard,Frerejacque,Pascal Francois Camille Alain
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Corporate sector accounting and auditing in the EU acquis communautaire (anglais)
This report reflects significant changes in European Union (EU) corporate financial reporting since 2011. In June 2013, a new accounting directive was adopted, replacing the fourth and seventh directives...
Type de document: Document de travail Numéro du rapport: 105673 Date du document: 1 janvier 2016 Mode de publication: Disclosed Auteur: Olivier,Henri,Frerejacque,Pascal Francois Camille Alain