, a new accounting directive was adopted, replacing the fourth and seventh directives on company law. A directive amending … accounting and auditing. The accounting directive seeks to enhance the quality of financial reporting and expand it, especially …

The purpose of this knowledge paper focusing on key accounting and auditing reforms is to assist the government to make … and Codes (ROSC) on Accounting and Auditing (A and A). The paper should be used as a tool to assist the Ministry of … Considerations for Public Interest Entities (PIEs); (ii) Reducing regulatory burdens related to compliance with accounting, financial …

Corporate failures and accounting scandals had shaken the foundations of investors’ confidence in the transparency …. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting … in Select Countries including India -- Chapter-III: Statutory Auditors’ Independence in Select Corporate Accounting …