Documents et rapports
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An accounting and taxation conundrum : a pan-european perspective on tax accounting implications of IFRS adoption (anglais)
The introduction of new financial reporting standards in the European Union (EU) is having significant direct consequences for many of the preparers and users of financial information. These consequences...
Type de document: Document de travail Numéro du rapport: 45197 Date du document: 1 septembre 2007 Mode de publication: Disclosed Auteur: Gielen,Frederic,Hegarty,John
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Report on the observance of standards and codes (ROSC) : accounting and auditing (anglais)
This paper addresses challenges to the successful implementation of international accounting and auditing standards which have been observed by the World Bank when carrying out the Report on the Observance...
Type de document: Rapport aux Administrateurs Numéro du rapport: 41953 Date du document: 1 septembre 2004 Mode de publication: Disclosed Auteur: Gielen,Frederic,Hegarty,John,Hirata Baros, Ana Cristina