Документы и доклады
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Informing the Reading of IFRS Financial Statements : A Guide for Banking and Financial Supervisors (Английский)
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...
Типу документа: Доклад/ отчет Номер отчета: 179424 Дата подготовки документа: 17 января 2023 года Тип раскрытия информации: Disclosed Автор: 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 (Английский)
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...
Типу документа: Доклад/ отчет Номер отчета: 138054 Дата подготовки документа: 19 июня 2019 года Тип раскрытия информации: Disclosed Автор: 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 (Английский)
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...
Типу документа: Рабочие документы Номер отчета: 129514 Дата подготовки документа: 1 января 2018 года Тип раскрытия информации: Disclosed Автор: Frederick,Richard,Frerejacque,Pascal Francois Camille Alain
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Corporate sector accounting and auditing in the EU acquis communautaire (Английский)
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...
Типу документа: Рабочие документы Номер отчета: 105673 Дата подготовки документа: 1 января 2016 года Тип раскрытия информации: Disclosed Автор: Olivier,Henri,Frerejacque,Pascal Francois Camille Alain