Documents & Reports
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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...
Document Type: Working Paper Report No.: 113032 Document Date: January 1, 2017 Disclosure Status: Disclosed
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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. In the Report...
Document Type: Working Paper Report No.: 113027 Document Date: January 1, 2017 Disclosure Status: Disclosed
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ROSC A&A Module B: Institutional Framework - B.4 Financial Sector - Insurance (English)
The purpose of this questionnaire is to gain an understanding of the financial reporting requirements for insurance companies in a jurisdiction in addition to or instead of the requirements for commercial...
Document Type: Working Paper Report No.: 113020 Document Date: January 1, 2017 Disclosure Status: Disclosed
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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. The objective of the auditing...
Document Type: Working Paper Report No.: 113013 Document Date: January 1, 2017 Disclosure Status: Disclosed
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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...
Document Type: Working Paper Report No.: 113015 Document Date: January 1, 2017 Disclosure Status: Disclosed
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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...
Document Type: Working Paper Report No.: 113029 Document Date: January 1, 2017 Disclosure Status: Disclosed
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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...
Document Type: Working Paper Report No.: 113031 Document Date: January 1, 2017 Disclosure Status: Disclosed
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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.
Document Type: Working Paper Report No.: 113062 Document Date: January 1, 2017 Disclosure Status: Disclosed
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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. Accounting standards are seen as a critical language...
Document Type: Working Paper Report No.: 113011 Document Date: January 1, 2017 Disclosure Status: Disclosed
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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...
Document Type: Working Paper Report No.: 113025 Document Date: January 1, 2017 Disclosure Status: Disclosed
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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...
Document Type: Working Paper Report No.: 113014 Document Date: January 1, 2017 Disclosure Status: Disclosed
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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...
Document Type: Working Paper Report No.: 113021 Document Date: January 1, 2017 Disclosure Status: Disclosed
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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...
Document Type: Working Paper Report No.: 113017 Document Date: January 1, 2017 Disclosure Status: Disclosed
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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...
Document Type: Working Paper Report No.: 113010 Document Date: January 1, 2017 Disclosure Status: Disclosed