Accounting for growth in Latin America and the Caribbean improving corporate financial reporting to support regional economic development
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| Hauptverfasser: | , , |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Washington, DC
World Bank
2010
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| Schriftenreihe: | Directions in development : Finance
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| Online-Zugang: | Inhaltsverzeichnis |
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Datensatz im Suchindex
| _version_ | 1819726580142833664 |
|---|---|
| adam_text | ACCOUNTING FOR GROWTH IN LATIN AMERICA AND THE CARIBBEAN IMPROVING
CORPORATE FINANCIAL REPORTING TO SUPPORT REGIONAL ECONOMIC DEVELOPMENT
HENRI FORTIN ANA CRISTINA HIRATA BARROS KIT CUTLER THE WORLD BANK
WASHINGTON, D.C. CONTENTS FOREWORD- PREFACE ACKNOWLEDGMENTS
ABBREVIATIONS OVERVIEW CHAPTER 1 CHAPTER 2 XI XIII XV XVII XXI
INTRODUCTION AND BACKGROUND 1 IMPORTANCE OF ACCOUNTING AND AUDITING FOR
LAC S ECONOMIC DEVELOPMENT 2 ACCOUNTING AND AUDITING IN THE LAC REGIONAL
ECONOMIC CONTEXT 6 INTERNATIONAL MOMENTUM FOR REFORM 9 REFORMING A&A IN
LAC: THREE SUCCESS STORIES 11 DRIVERS OF REFORM IN LAC ACCOUNTING AND
AUDITING 14 ABOUT THIS BOOK 18 NOTES 21 NATIONAL CORPORATE FINANCIAL
REPORTING FRAMEWORKS 23 COMPLETENESS 24 COHERENCE 30 VI CONTENTS
ADAPTABILITY 33 DIFFERENTIATION 33 CONCLUSION 36 NOTES 37 CHAPTER 3
PRESERVING THE GOOD NAME OF THE ACCOUNTING PROFESSION 39 STRUCTURE OF
THE A&A PROFESSION ___. 40 ROLE OF A&A PROFESSIONAL BODIES 41 ENTRY
REQUIREMENTS: LIMITS OF A SYSTEM BASED ON UNIVERSITY ACCREDITATION 48
REQUIREMENTS TO MAINTAIN A PROFESSIONAL LICENSE 49 REGULATION AND
OVERSIGHT OF THE STATUTORY AUDIT FUNCTION 52 ROLE OF INTERNATIONAL
ORGANIZATIONS AND REGIONAL CHAPTER 4 COOPERATION CONCLUSION NOTES THE
ROLE OF EDUCATION SYSTEMS RECENT TRENDS IN HIGHER EDUCATION COURSE
CONTENT AND QUALITY OF ACCOUNTING- CURRICULA FACULTY AND STUDENTS
CONCLUSION NOTES 56 58 58 61 62 65 70 73 76 CHAPTER 5 ADOPTION OF
INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS 77 IFRS IN LAC:
OVERCOMING THE ADOPT VERSUS ADAPT DILEMMA 78 KEY CHALLENGES IN IFRS
ADOPTION 78 ESTABLISHING A ROBUST STANDARD-SETTING FRAMEWORK 82 NATIONAL
GAAP: AN UNCERTAIN FUTURE 87 IFRS FOR SMES 88 IFRS IN THE FINANCIAL
SECTOR 88 ADOPTION OF INTERNATIONAL STANDARDS ON AUDITING IN LAC 90
CONCLUSION 91 NOTES 92 CONTENTS VII CHAPTER 6 CHAPTER 7 APPENDIXES
ENSURING COMPLIANCE WITH ACCOUNTING AND AUDITING STANDARDS FEW
INCENTIVES TO PRODUCE RELIABLE FINANCIAL INFORMATION ENFORCEMENT OF
FINANCIAL REPORTING REQUIREMENTS ENFORCEMENT OF AUDITING AND
PROFESSIONAL STANDARDS DISCIPLINARY REGIMES *-* . _- CONCLUSION NOTES A
ROADMAP FOR REFORM PILLAR 1: SETTING ADEQUATE REQUIREMENTS PILLAR 2:
DEVELOPING CAPACITY IN ACCOUNTING AND AUDITING PILLAR 3: ENFORCEMENT THE
ROLE OF THE WORLD BANK AND OTHER DEVELOPMENT PARTNERS NOTES A ABOUT THE
ROSC ACCOUNTING AND AUDITING PROGRAM B COVERAGE OF ROSC A&A PROGRAM IN
LATIN AMERICA AND THE CARIBBEAN C IFRS ADOPTION IN LATIN AMERICA AND THE
CARIBBEAN D COUNTRY ACTION PLANS: DEVELOPING A STRATEGIC VISION FOR
REFORM AND AN AGENDA FOR ACTION REFERENCES AND OTHER RESOURCES GLOSSARY
INDEX 95 96 98 103 104 107 108 109 110 114 118 123 127 129 133 135 137
143 153 159 BOXES 1.1 ROSC A&A FOLLOW-UP ACTIVITIES 2.1 PUBLIC INTEREST
ENTITIES (PIES) 19 25
|
| any_adam_object | 1 |
| author | Fortin, Henri Hirata Barros, Ana Cristina Cutler, Kit |
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| building | Verbundindex |
| bvnumber | BV036474706 |
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| dewey-full | 657.098 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.098 |
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| dewey-sort | 3657.098 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV036474706 |
| illustrated | Illustrated |
| indexdate | 2024-12-24T00:03:48Z |
| institution | BVB |
| isbn | 9780821381083 |
| language | English |
| lccn | 2009035880 |
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| owner_facet | DE-11 |
| physical | XXIX, 164 S. graph. Darst., Kt. |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | World Bank |
| record_format | marc |
| series2 | Directions in development : Finance |
| spellingShingle | Fortin, Henri Hirata Barros, Ana Cristina Cutler, Kit Accounting for growth in Latin America and the Caribbean improving corporate financial reporting to support regional economic development Accounting / Latin America Accounting / Caribbean Area Corporations / Latin America / Accounting Corporations / Caribbean Area / Accounting Economic development / Latin America Economic development / Caribbean Area Wirtschaftsentwicklung Wirtschaftsentwicklung (DE-588)4066438-7 gnd International Accounting Standards (DE-588)4367663-7 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4066438-7 (DE-588)4367663-7 (DE-588)4128343-0 (DE-588)4074032-8 (DE-588)4073241-1 |
| title | Accounting for growth in Latin America and the Caribbean improving corporate financial reporting to support regional economic development |
| title_auth | Accounting for growth in Latin America and the Caribbean improving corporate financial reporting to support regional economic development |
| title_exact_search | Accounting for growth in Latin America and the Caribbean improving corporate financial reporting to support regional economic development |
| title_full | Accounting for growth in Latin America and the Caribbean improving corporate financial reporting to support regional economic development Henri Fortin ; Ana Cristina Hirata Barros ; Kit Cutler |
| title_fullStr | Accounting for growth in Latin America and the Caribbean improving corporate financial reporting to support regional economic development Henri Fortin ; Ana Cristina Hirata Barros ; Kit Cutler |
| title_full_unstemmed | Accounting for growth in Latin America and the Caribbean improving corporate financial reporting to support regional economic development Henri Fortin ; Ana Cristina Hirata Barros ; Kit Cutler |
| title_short | Accounting for growth in Latin America and the Caribbean |
| title_sort | accounting for growth in latin america and the caribbean improving corporate financial reporting to support regional economic development |
| title_sub | improving corporate financial reporting to support regional economic development |
| topic | Accounting / Latin America Accounting / Caribbean Area Corporations / Latin America / Accounting Corporations / Caribbean Area / Accounting Economic development / Latin America Economic development / Caribbean Area Wirtschaftsentwicklung Wirtschaftsentwicklung (DE-588)4066438-7 gnd International Accounting Standards (DE-588)4367663-7 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Accounting / Latin America Accounting / Caribbean Area Corporations / Latin America / Accounting Corporations / Caribbean Area / Accounting Economic development / Latin America Economic development / Caribbean Area Wirtschaftsentwicklung International Accounting Standards Rechnungslegung Lateinamerika Karibik |
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