Documents & Reports
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An accounting and taxation conundrum : a pan-european perspective on tax accounting implications of IFRS adoption (English)
The introduction of new financial reporting standards in the European Union (EU) is having significant direct consequences for many of the preparers and users of financial information. These consequences...
Document Type: Working Paper Report No.: 45197 Document Date: September 1, 2007 Disclosure Status: Disclosed Author: Gielen,Frederic,Hegarty,John
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Corporate sector accounting and auditing within the Acquis Communautaire - a building block of the internal market (English)
This Guide outlines and summarizes the European Union (EU) legislative framework governing corporate sector accounting and auditing. It is primarily intended for an audience with little prior knowledge...
Document Type: Working Paper Report No.: 41952 Document Date: May 18, 2007 Disclosure Status: Disclosed Author: Gielen,Frederic,Van Der Plaats,Erik,Barros,Ana Cristina Hirata,Tranter, Jennie
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Turkey - Report on the Observance of Standards and Codes (ROSC) : accounting and auditing : Türkiye - Standartlara ve kanunlara uyum raporu (ROSC) : muhasebe ve denetim (Turkish)
As work on the economics of information' demonstrates, enhancing the reliability and availability of financial reporting is conducive to economic growth and mitigating the risk of financial system instability...
Document Type: Accounting and Auditing Assessment (ROSC) Report No.: 66238 Document Date: March 1, 2007 Disclosure Status: Disclosed Author: Gielen,Frederic
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Turkey - Report on the Observance of Standards and Codes (ROSC) : accounting and auditing (English)
As work on the economics of information' demonstrates, enhancing the reliability and availability of financial reporting is conducive to economic growth and mitigating the risk of financial system instability...
Document Type: Accounting and Auditing Assessment (ROSC) Report No.: 66238 Document Date: March 1, 2007 Disclosure Status: Disclosed Author: Gielen,Frederic
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Advanced program in accounting and auditing regulation (English)
The Advanced Program in Accounting & Auditing Regulation (the 'Program') is designed to give senior civil servants, financial sector regulators and accounting and auditing bodies in participating countries/entities...
Document Type: Working Paper Report No.: 42456 Document Date: May 1, 2005 Disclosure Status: Disclosed Author: Nagy,David,Gielen,Frederic
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Latvia, Republic of - Report on the Observance of Standards and Codes (ROSC) - accounting and auditing (Latvian)
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Latvia. The report uses International Financial...
Document Type: Accounting and Auditing Assessment (ROSC) Report No.: 35092 Document Date: March 30, 2005 Disclosure Status: Disclosed Author: Gielen,Frederic,Barros,Ana Cristina Hirata
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Latvia, Republic of - Report on the Observance of Standards and Codes (ROSC) - accounting and auditing (English)
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Latvia. The report uses International Financial...
Document Type: Accounting and Auditing Assessment (ROSC) Report No.: 35092 Document Date: March 30, 2005 Disclosure Status: Disclosed Author: Gielen,Frederic,Barros,Ana Cristina Hirata
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Report on the observance of standards and codes (ROSC) : accounting and auditing (English)
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...
Document Type: Board Report Report No.: 41953 Document Date: September 1, 2004 Disclosure Status: Disclosed Author: Gielen,Frederic,Hegarty,John,Hirata Baros, Ana Cristina
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Nawafid (2) - Reunions du primtemps pour un equilibre planetaire (French)
Global finance and regulation - the new regulatory models for financial security; by Frederic Gielen. Investment climate assessment; by Nicholas Stern. The International Financial Society in brief. The...
Document Type: Newsletter Report No.: 35485 Document Date: June 1, 2004 Disclosure Status: Disclosed Author: Bichara,Dominique,El-Gammal,Yasser Aabdel-Aleem Awny,Gielen,Frederic,Mason, Karon,Stern,Nicholas H.
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Estonia, Republic of - Report on the Observance of Standards and Codes (ROSC) - accounting and auditing (English)
This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Estonia. The report uses International Financial...
Document Type: Accounting and Auditing Assessment (ROSC) Report No.: 35083 Document Date: May 25, 2004 Disclosure Status: Disclosed Author: Gielen,Frederic
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Report on the observance of standards and codes (ROSC): Kingdom of Morocco (English)
This report provides an assessment of Moroccan accounting and auditing standards and practices, and the institutional capacity necessary to ensure high-quality financial reporting. The law gives accounting...
Document Type: Accounting and Auditing Assessment (ROSC) Report No.: 30147 Document Date: July 25, 2002 Disclosure Status: Disclosed Author: Benchemsi,Meryem,Gielen,Frederic,Rahman,M. Zubaidur
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Report on the observance of standards and codes (ROSC): Kingdom of Morocco : Maroc : rapport sur le respect des normes et codes (RRNC) - comptabilité et audit (French)
This report provides an assessment of Moroccan accounting and auditing standards and practices, and the institutional capacity necessary to ensure high-quality financial reporting. The law gives accounting...
Document Type: Accounting and Auditing Assessment (ROSC) Report No.: 30147 Document Date: July 25, 2002 Disclosure Status: Disclosed Author: Benchemsi,Meryem,Gielen,Frederic,Rahman,M. Zubaidur