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"This paper provides empirical estimates of the impacts of natural disasters on different forms of capital (with a focus on human and intangible capital and natural capital), and on real gross domestic product per capita. The types of disaster considered are droughts, earthquakes, floods, and...
Persistent link: https://www.econbiz.de/10011394169
Despite the discovery fifty years ago, of drugs that can cure tuberculosis (TB), the disease still remains a top killer worldwide. The note stipulates that one third of the world's population is infected by Mycrobacterium Tuberculosis, and while ninety percent of infected individuals never...
Persistent link: https://www.econbiz.de/10012554815
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The purpose of this report 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 Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The...
Persistent link: https://www.econbiz.de/10012248286
Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on …: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and …
Persistent link: https://www.econbiz.de/10012248287
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 standards analysis is to compare the national standards used to conduct audits of...
Persistent link: https://www.econbiz.de/10012248295
international benchmark, International Financial Reporting Standards (IFRS), it becomes difficult for foreign investors to … principles - national (GAAP) with IFRS with a view to capturing significant differences (where applicable) in order to provide … suggestions for improving national GAAP and aligning them to the extent possible with IFRS …
Persistent link: https://www.econbiz.de/10012248296
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