The purpose of this questionnaire 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...
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ROSC A&A Module B: Institutional Framework - B.3 Financial Sector - Banking (English). Report on the Observance of Standards & Codes (ROSC) Accounting & Auditing (A&A) Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/548701487926533747