Enhancing Financial Disclosure Standards in Transitional Economies II PDF Download
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Author: Radhakrishna Narasimham
Publisher: Asian Development Bank
ISBN: 9292547747
Category : Business & Economics
Languages : en
Pages : 201
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Book Description
Public and private investors want timely, accurate financial information about institutions before investing. This requires adherence to internationally accepted financial disclosure standards. However, implementing these standards is a particular challenge for economies in transition from the Soviet-era central planning approach toward a market economy. The Asian Development Bank provided a technical assistance grant (TA 6505- REG) to build capacity to enhance financial disclosure standards in Armenia, Azerbaijan, and Georgia. The book is a compendium of the project's findings, activities, results, and recommendations. It discusses the rationale for the adoption of International Financial Reporting Standards and the enforcement of International Standards on Auditing by legal entities, and explores their use by small and medium-sized enterprises in the three countries. The book is a valuable guide to accountants, auditors, financial institutions, regulators, investors, governments, researchers, and others interested in financial disclosure practices and progress of these transitional nations.
Author: Radhakrishna Narasimham
Publisher: Asian Development Bank
ISBN: 9292547747
Category : Business & Economics
Languages : en
Pages : 201
Get Book Here
Book Description
Public and private investors want timely, accurate financial information about institutions before investing. This requires adherence to internationally accepted financial disclosure standards. However, implementing these standards is a particular challenge for economies in transition from the Soviet-era central planning approach toward a market economy. The Asian Development Bank provided a technical assistance grant (TA 6505- REG) to build capacity to enhance financial disclosure standards in Armenia, Azerbaijan, and Georgia. The book is a compendium of the project's findings, activities, results, and recommendations. It discusses the rationale for the adoption of International Financial Reporting Standards and the enforcement of International Standards on Auditing by legal entities, and explores their use by small and medium-sized enterprises in the three countries. The book is a valuable guide to accountants, auditors, financial institutions, regulators, investors, governments, researchers, and others interested in financial disclosure practices and progress of these transitional nations.
Author: Asian Development Bank
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 24
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Book Description
Author: Mr. Dimitri G Demekas
Publisher: International Monetary Fund
ISBN: 1616356529
Category : Business & Economics
Languages : en
Pages : 45
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Book Description
There are demands on central banks and financial regulators to take on new responsibilities for supporting the transition to a low-carbon economy. Regulators can indeed facilitate the reorientation of financial flows necessary for the transition. But their powers should not be overestimated. Their diagnostic and policy toolkits are still in their infancy. They cannot (and should not) expand their mandate unilaterally. Taking on these new responsibilities can also have potential pitfalls and unintended consequences. Ultimately, financial regulators cannot deliver a low-carbon economy by themselves and should not risk being caught again in the role of ‘the only game in town.’
Author: OECD
Publisher: OECD Publishing
ISBN: 9264852395
Category :
Languages : en
Pages : 94
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Book Description
This edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area.
Author: El Bachir Boukherouaa
Publisher: International Monetary Fund
ISBN: 1589063953
Category : Business & Economics
Languages : en
Pages : 35
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Book Description
This paper discusses the impact of the rapid adoption of artificial intelligence (AI) and machine learning (ML) in the financial sector. It highlights the benefits these technologies bring in terms of financial deepening and efficiency, while raising concerns about its potential in widening the digital divide between advanced and developing economies. The paper advances the discussion on the impact of this technology by distilling and categorizing the unique risks that it could pose to the integrity and stability of the financial system, policy challenges, and potential regulatory approaches. The evolving nature of this technology and its application in finance means that the full extent of its strengths and weaknesses is yet to be fully understood. Given the risk of unexpected pitfalls, countries will need to strengthen prudential oversight.
Author: Ivana Maria Rossi
Publisher: World Bank Publications
ISBN: 1464809577
Category : Business & Economics
Languages : en
Pages : 172
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Book Description
Financial disclosure systems are a vital component of transparency. By now 161 countries around the world have introduced financial disclosure systems, becoming commonplace around the world. But, although the rules are on the books, many practitioners are still struggling with the intricacies of the rules and how to implement them in the socioeconomic, historical, and legal context of their own country. Little guidance is available to assist them. This book aims to fill that void and provide practitioners with practical scenarios to consider before deciding on a particular course of action. This book contains short chapters that elaborate each topic and provide clear guidance on the issues that policy makers and those involved in the implementation of financial disclosure obligations will need to take into account before making a decision. How do you decide who should file? And how often? On-line or in hard copy? And what exactly? Everything they own directly—or also those apartments they own indirectly? How should information in declarations be checked? Should it be shared with public? How accessible should it be? This is the sort of practical guidance that this book aims to provide.
Author: Leonardo Martinez-Diaz
Publisher: U.S. Commodity Futures Trading Commission
ISBN: 057874841X
Category : Science
Languages : en
Pages : 196
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Book Description
This publication serves as a roadmap for exploring and managing climate risk in the U.S. financial system. It is the first major climate publication by a U.S. financial regulator. The central message is that U.S. financial regulators must recognize that climate change poses serious emerging risks to the U.S. financial system, and they should move urgently and decisively to measure, understand, and address these risks. Achieving this goal calls for strengthening regulators’ capabilities, expertise, and data and tools to better monitor, analyze, and quantify climate risks. It calls for working closely with the private sector to ensure that financial institutions and market participants do the same. And it calls for policy and regulatory choices that are flexible, open-ended, and adaptable to new information about climate change and its risks, based on close and iterative dialogue with the private sector. At the same time, the financial community should not simply be reactive—it should provide solutions. Regulators should recognize that the financial system can itself be a catalyst for investments that accelerate economic resilience and the transition to a net-zero emissions economy. Financial innovations, in the form of new financial products, services, and technologies, can help the U.S. economy better manage climate risk and help channel more capital into technologies essential for the transition. https://doi.org/10.5281/zenodo.5247742
Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326
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Book Description
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Author:
Publisher: Lulu.com
ISBN: 9291316695
Category : Bank capital
Languages : en
Pages : 294
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Book Description
Author: Asian Development Bank
Publisher: Asian Development Bank
ISBN: 9290922761
Category : Business & Economics
Languages : en
Pages : 221
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Book Description
The Development Effectiveness Review is the annual corporate performance report of the Asian Development Bank (ADB). It assesses progress in implementing ADB's long-term strategic framework 2008-2020 (Strategy 2020) using the performance indicators, baselines, and targets in the ADB results framework. It analyzes performance trends, identifies strengths and weaknesses, and defines corrective actions needed.
