publication . Report . 2017

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking

World Bank;
Open Access English
  • Published: 01 Jan 2017
  • Publisher: World Bank, Washington, DC
  • Country: United States
The purpose of this report is to gain an understanding of the financial reporting requirements for the banks in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. The term bank in this assessment is used to refer to institutions authorized to receive deposits and to lend money as defined by the legal framework in the jurisdiction. There are also questions in relation to the monitoring and enforcement capacity of the local banking supervisor in respect of financial reporting of banks specifically. Questions are based on the internationally-recognized core principles for effective banking supervision issued by the B...
free text keywords: accounting, auditing, international accounting standards, international financial reporting standards, banking, corporate governance, financial statements
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