The purpose of this questionnaire is to gain an understanding of the general financial reporting and audit requirements for commercial enterprises in a jurisdiction as established by law or other regulation (for example, companies' act). Commercial enterprises are defined as companies established with a profit-making objective that do not issue equity and debt on a public exchange, are not financial institutions (such as banks or insurance companies)...
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ROSC A&A Module B: Institutional Framework - B.1 Commercial Enterprises (including SMEs) (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/874001487925292970