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Statement of loans for March 2017 : Middle East and North Africa (English)

Working Paper 114511 MAR 31, 2017

Disclosed

Statement of loans for March 2017 : Latin America and Caribbean (English)

Working Paper 114510 MAR 31, 2017

Disclosed

Statement of loans for March 2017 : Europe and Central Asia (English)

Working Paper 114509 MAR 31, 2017

Disclosed

Guyana - Payments System Project (English)

The development objective of the Payments System Project is to improve Guyana's national payments system by enhancing safety and efficiency of payments. ... See More +

Project Appraisal Document PAD2042 MAR 10, 2017

Disclosed

Turkey’s GDP revision : understanding the sources of changes (Turkish)

The Turkish statistical institute (TURKSTAT) has gone through a major revision of its national accounts system. TURKSTAT has undertaken a number of changes simultaneously to align its methodology with the European system of accounts (ESA 2010), improve estimation methods and strengthen information infrastructure. ... See More +

Brief 112968 FEB 01, 2017

Yilmaz,Ayberk; Yasar,Pinar; De Rosa,Donato English Disclosed

Turkey’s GDP revision : understanding the sources of changes (English)

The Turkish statistical institute (TURKSTAT) has gone through a major revision of its national accounts system. TURKSTAT has undertaken a number of changes simultaneously to align its methodology with the European system of accounts (ESA 2010), improve estimation methods and strengthen information infrastructure. ... See More +

Brief 112968 FEB 01, 2017

Yilmaz,Ayberk; Yasar,Pinar; De Rosa,Donato Turkish Disclosed

ROSC A&A Module A: A&A Standards - A.1 Financial Reporting Standards Analysis (English)

The quality of financial reporting depends to a great extent on the quality of the Accounting and Auditing (A&A) standards on which the reporting is based. ... See More +

Working Paper 113011 JAN 01, 2017

Disclosed

ROSC A&A – Revision of the Diagnostic Tool - Summary Note (English)

The Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) program is a part of the joint World Bank-International Monetary Fund (IMF) initiative on assisting member countries to strengthen their financial system by improving their capacity to comply with important internationally recognized standards and codes. ... See More +

Working Paper 113010 JAN 01, 2017

Disclosed

ROSC A&A – Revision of the Diagnostic Tool – Summary Note Annex (English)

This report presents annex to the questions no longer included in the revised diagnostic tool.

Working Paper 113062 JAN 01, 2017

Disclosed

ROSC A&A Module C: Observed Reporting Practices & Perceptions (English)

The objectives of module C are twofold: (i) to corroborate the findings from the assessments of Accounting and Auditing (A&A) standards (module A) and the institutional framework for corporate financial reporting (module B) with reference to financial statements issued and reports from the regulators in the jurisdiction; and (ii) to gather perceptions on the demand for and quality of financial information from users of financial statements. ... See More +

Working Paper 113032 JAN 01, 2017

Disclosed

ROSC A&A Module A: A&A Standards - A.2 Auditing Standards Analysis (English)

To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. ... See More +

Working Paper 113013 JAN 01, 2017

Disclosed

ROSC A&A Module B: Institutional Framework - B.8 Accounting Standard-Setting (English)

The purpose of this questionnaire is to gain an understanding of the governance arrangements and procedures for setting accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). ... See More +

Working Paper 113029 JAN 01, 2017

Disclosed

ROSC A&A Module B: Institutional Framework - B.6 Accountancy Education (English)

The purpose of this questionnaire is to gain an understanding of the institutional environment underpinning accountancy education at the tertiary level as well as the practices followed by leading universities in the teaching of accountancy. ... See More +

Working Paper 113025 JAN 01, 2017

Disclosed

ROSC A&A Module B: Institutional Framework - B.5 Accountancy Profession (English)

The purpose of this questionnaire is to gain an understanding of the accountancy profession in the jurisdiction; from pathways for aspiring accounting professionals and auditors to enter the profession, through to maintaining professional competence, and the roles and responsibilities of professional accountancy organizations (PAOs). ... See More +

Working Paper 113021 JAN 01, 2017

Disclosed

ROSC A&A Module B: Institutional Framework - B.3 Financial Sector - Banking (English)

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. ... See More +

Working Paper 113017 JAN 01, 2017

Disclosed

ROSC A&A Module B: Institutional Framework- B.2 Listed Companies (English)

The purpose of this questionnaire is to gain an understanding of the financial reporting requirements for companies whose equity or debt securities are listed for trading on a regulated market in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. ... See More +

Working Paper 113015 JAN 01, 2017

Disclosed

ROSC A&A Module B: Institutional Framework - B.1 Commercial Enterprises (including SMEs) (English)

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). ... See More +

Working Paper 113014 JAN 01, 2017

Disclosed

ROSC A&A Module B: Institutional Framework – B.9 Auditing Standard-Setting (English)

The purpose of this questionnaire is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. ... See More +

Working Paper 113031 JAN 01, 2017

Disclosed

ROSC A&A Module B: Institutional Framework - B.7 Audit regulation, QA & Public Oversight (English)

The purpose of this questionnaire is to gain an understanding of the regulatory environment for auditors in a jurisdiction and the extent of quality assurance and oversight that takes place. ... See More +

Working Paper 113027 JAN 01, 2017

Disclosed

Statement of development credits for December 2016 : Africa (English)

Working Paper 112787 DEC 31, 2016

Disclosed

Title Document Date Report No. Document Type Also available in
Statement of loans for March 2017 : Middle East and North Africa (English)
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MAR 31, 2017 114511 Working Paper
Statement of loans for March 2017 : Latin America and Caribbean (English)
See More +
MAR 31, 2017 114510 Working Paper
Statement of loans for March 2017 : Europe and Central Asia (English)
See More +
MAR 31, 2017 114509 Working Paper
Guyana - Payments System Project (English)
See More +
MAR 10, 2017 PAD2042 Project Appraisal Document
Turkey’s GDP revision : understanding the sources of changes (Turkish)
See More +
FEB 01, 2017 112968 Brief English
Turkey’s GDP revision : understanding the sources of changes (English)
See More +
FEB 01, 2017 112968 Brief Turkish
ROSC A&A Module A: A&A Standards - A.1 Financial Reporting Standards Analysis (English)
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JAN 01, 2017 113011 Working Paper
ROSC A&A – Revision of the Diagnostic Tool - Summary Note (English)
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JAN 01, 2017 113010 Working Paper
ROSC A&A – Revision of the Diagnostic Tool – Summary Note Annex (English)
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JAN 01, 2017 113062 Working Paper
ROSC A&A Module C: Observed Reporting Practices & Perceptions (English)
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JAN 01, 2017 113032 Working Paper
ROSC A&A Module A: A&A Standards - A.2 Auditing Standards Analysis (English)
See More +
JAN 01, 2017 113013 Working Paper
ROSC A&A Module B: Institutional Framework - B.8 Accounting Standard-Setting (English)
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JAN 01, 2017 113029 Working Paper
ROSC A&A Module B: Institutional Framework - B.6 Accountancy Education (English)
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JAN 01, 2017 113025 Working Paper
ROSC A&A Module B: Institutional Framework - B.5 Accountancy Profession (English)
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JAN 01, 2017 113021 Working Paper
ROSC A&A Module B: Institutional Framework - B.3 Financial Sector - Banking (English)
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JAN 01, 2017 113017 Working Paper
ROSC A&A Module B: Institutional Framework- B.2 Listed Companies (English)
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JAN 01, 2017 113015 Working Paper
ROSC A&A Module B: Institutional Framework - B.1 Commercial Enterprises (including SMEs) (English)
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JAN 01, 2017 113014 Working Paper
ROSC A&A Module B: Institutional Framework – B.9 Auditing Standard-Setting (English)
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JAN 01, 2017 113031 Working Paper
ROSC A&A Module B: Institutional Framework - B.7 Audit regulation, QA & Public Oversight (English)
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JAN 01, 2017 113027 Working Paper
Statement of development credits for December 2016 : Africa (English)
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DEC 31, 2016 112787 Working Paper