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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Cambodia - Report on the Observance of Standards and Codes (ROSC) : Accounting and Auditing (anglais)
Cambodia has achieved remarkable economic development and political stabilization in recent years. Continuous high growth has heightened demand for high quality financial reporting and auditing in the...
Type de document: Évaluation des pratiques de comptabilité et d’audit (ROSC) Numéro du rapport: 168629 Date du document: 31 octobre 2021 Mode de publication: Disclosed Auteur: Tran,Mai Thi Phuong,Busuioc,Andrei,Khiev,Sophear,Wells,Michael John Cuthbert,Scott,Darrel Antony,Siem,Monileak
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Competency-Based Accounting Education, Training, and Certification : An Implementation Guide (anglais)
The guide supports transitioning accounting education, training, and certification from a knowledge-based approach to a competency-based approach. Underlying this shift is the expanding expectation for...
Type de document: Publication Numéro du rapport: 136899 Date du document: 14 mai 2019 Mode de publication: Disclosed Auteur: Borgonovo,Alfred Jean-Marie,Friedrich,Brian Jeffry,Wells,Michael John Cuthbert