Report on the Observance of Standards and Codes, Accounting and Auditing

• Ngôn ngữ: eng
• Ký hiệu phân loại: 070.11 Documentary media, educational media, news media; journalism; publishing
• Thông tin xuất bản: Washington, DC: World Bank, 2017
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 292191
• Chủ đề: 1. accounting; 2. education; 3. international accounting standards; 4. international financial reporting standards

Tóm tắt

 The purpose of this report is to gain an understanding of the institutional environment underpinning accountancy education at the tertiary level as well as the practices followed by leading universities in the teaching of accountancy. Questions are based on examples of international good practice for the education of aspiring accounting professionals and auditors such as the International Education Standards (IESs) issued by the International Accounting Education Standards Board (IAESB). The report is structured as follows: institutional environment for accountancy education
  admission criteria
  accountancy curriculum
  and post-university career.