Accounting & Auditing Documents

15.09.2014 | E. Gatson, I.W. Song | IMF

Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel standards. This paper discusses the...

31.03.2014 | Basel Committee on Banking Supervision | Bank for International Settlements (BIS)

The recent financial crisis not only revealed weaknesses in risk management, control and governance processes at banks, but also highlighted the need to improve the quality of external audits of banks. The Basel Committee on Banking Supervision...

22.07.2013 | M.F. Mwaura, A.B. Nyaboga | IABR, TLC 2008 Conference Proceedings

This paper focuses on the implementation of IFAC standards in the African Continent. An examination of IFAC’s mission, its membership requirements and ongoing compliance program, and its assistance to developing nations will illustrate the current...

31.01.2013 | M. Pessoa, M. Williams | IMF

This technical note and manual addresses the following main issues: i) Interaction between treasury cash management and monetary policy operations within the wider context of the respective economic responsibilities of the ministry of finance and...

31.01.2013 | R.D. Mbeba | MicroSave, MEDA

This toolkit offers practical training in basic financial management and ratio analysis for MFIs. It provides an overview of the key aspects of accounting in microfinance institutions describes the primary financial statements and portfolio reports...

01.01.2013 | M. Čihák, A. Demirgüç-Kunt, R.B. Johnston | The World Bank

This paper proposes a pragmatic approach to re-orienting financial regulation to have at its core the objective of addressing incentives on an ongoing basis. Specifically, the paper proposes "incentive audits" as a tool that could help in...

30.11.2012 | The World Bank, IMF | The World Bank, IMF

This report provides an assessment of Swaziland’s institutional framework regulating accounting and auditing practices, through a comparability review of the national practices with international standards and best practices. The report uses...

28.02.2011 | The World Bank, IMF | The World Bank, IMF

This report provides an assessment of Liberia’s institutional framework regulating accounting and auditing practices, through a comparability review of the national practices with international standards and best practices. The report uses...

28.02.2011 | The World Bank, IMF | The World Bank, IMF

This report provides an assessment of Zimbabwe’s institutional framework regulating accounting and auditing practices, through a comparability review of the national practices with international standards and best practices. The report uses...

31.05.2010 | The World Bank, IMF | The World Bank, IMF

This report provides an assessment of the Republic of the Congo’s institutional framework regulating accounting and auditing practices, through a comparability review of the national practices with international standards and best practices. The...

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