Documentos e Relatórios
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Informing the Reading of IFRS Financial Statements : A Guide for Banking and Financial Supervisors (Inglês)
The objective of this guide is to provide suggested practices and examples of specific accounting and auditing issues and questions that supervisors need to consider when monitoring and reviewing banking...
Qualquer tipo de documento: Report No. do relatório: 179424 Data do documento: 17 de janeiro de 2023 Tipo de divulgação: Disclosed Autor: Frerejacque,Pascal Francois Camille Alain,Wells,Michael John Cuthbert,Dasgupta,Kumar Kanti,Reichardt,Kora Di
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Small and Medium Enterprises : Financial Information as a Catalyst for Lending - Results of a Survey on Bank Lending Practices in Serbia (Inglês)
Small and Medium Enterprises (SMEs) contribute significantly to jobs and output creation, and are engines of economic growth worldwide. However, many studies have found that SMEs find it difficult to obtain...
Qualquer tipo de documento: Report No. do relatório: 138054 Data do documento: 19 de junho de 2019 Tipo de divulgação: Disclosed Autor: Frerejacque,Pascal Francois Camille Alain,Lincoln Nagy,Marie Anne Johanna,Barros,Ana Cristina Hirata,Belford,Sarah Haley,Chandrasekaran,Gayatri
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Croatia’s EU Accession : Case Studies on Reform and the Transposition of the Community Acquis (Inglês)
Croatia, a founding member of the former Republic of Yugoslavia and a current member of the European Union (EU), is a high-income country in Europe and Central Asia. Given that high quality financial reporting...
Qualquer tipo de documento: Documento de Trabalho No. do relatório: 129514 Data do documento: 1 de janeiro de 2018 Tipo de divulgação: Disclosed Autor: Frederick,Richard,Frerejacque,Pascal Francois Camille Alain
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Corporate sector accounting and auditing in the EU acquis communautaire (Inglês)
This report reflects significant changes in European Union (EU) corporate financial reporting since 2011. In June 2013, a new accounting directive was adopted, replacing the fourth and seventh directives...
Qualquer tipo de documento: Documento de Trabalho No. do relatório: 105673 Data do documento: 1 de janeiro de 2016 Tipo de divulgação: Disclosed Autor: Olivier,Henri,Frerejacque,Pascal Francois Camille Alain