1.

Record Nr.

UNINA9910959486403321

Autore

Fortin Henri <1964->

Titolo

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

Pubbl/distr/stampa

Washington, D.C. : , : World Bank, , c2010

ISBN

9786612461255

9781282461253

1282461257

9780821381113

0821381113

Edizione

[1st ed.]

Descrizione fisica

xxix, 164 pages : illustrations, maps ; ; 23 cm

Collana

Directions in development. Finance

Altri autori (Persone)

BarrosAna Cristina

CutlerKit <1979->

Disciplina

657.098

Soggetti

Accounting - Latin America

Accounting - Caribbean Area

Corporations - Latin America - Accounting

Corporations - Caribbean Area - Accounting

Economic development - Latin America

Economic development - Caribbean Area

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Contents; Foreword; Preface; Acknowledgments; About the Authors; Abbreviations; Overview; Figures; Chapter 1 Introduction and Background; Tables; Boxes; Chapter 2 National Corporate Financial Reporting Frameworks; Chapter 3 Preserving the Good Name of the Accounting Profession; Chapter 4 The Role of Education Systems; Chapter 5 Adoption of International Accounting and Auditing Standards; Chapter 6 Ensuring Compliance with Accounting and Auditing Standards; Chapter 7 A Roadmap for Reform; Appendixes; References and Other Resources; Glossary; Index

Sommario/riassunto

The importance of moving toward high-quality, global standards of accounting and auditing has never been clearer. In the midst of the



global financial and economic crisis, the leaders of the Group of 20 met and issued their ""Declaration on Strengthening the Financial System,"" placing significant emphasis on sound accounting and auditing standards as a critical piece of the international financial architecture.Transparent and reliable corporate financial reporting underpins much of the Latin America and Caribbean development agenda, from private-sector-led growth to enhanced financial stabili