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 of Standards and Codes (ROSC) accounting and auditing assessments. It describes the ROSC program, outlines the methodological approach followed, identifies problems common across several jurisdictions, and makes suggestions for initiatives that...
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详细
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2004/09/01
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执董会报告
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41953
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1
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1
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2010/07/01
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Disclosed
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Report on the observance of standards and codes (ROSC) : accounting and auditing
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international standard