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Brazil : Report on the Observance of Standards and Codes--Accounting and Auditing

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dc.contributor.author World Bank
dc.date.accessioned 2014-01-29T20:31:09Z
dc.date.available 2014-01-29T20:31:09Z
dc.date.issued 2013-06-11
dc.identifier.uri http://hdl.handle.net/10986/16681
dc.description.abstract This Report on the Observance of Standards and Codes: Accounting and Auditing (ROSC A&A) has been prepared under the Financial Sector Assessment Program in Brazil. The report assesses the status of implementation of 2005 ROSC A&A policy recommendations, highlights recent improvements in Brazil's corporate financial reporting framework, and sheds light on emerging issues regarding the institutional underpinnings of accounting and auditing practices that require further upgrading in line with international good practices. In addition to maintaining appropriate macroeconomic policies, there is an extensive agenda to implement wide ranging structural reforms to promote growth, increase productivity, and raise living standards. Brazil's low domestic savings and limited domestic long-term financing markets remain a major impediment to the investment in infrastructure that is required to sustain high economic growth. Given the increased role played by the financial system, especially as more families and businesses have access to banking credit and capital markets, it will also be necessary to further develop and strengthen Brazil's financial markets and institutions, to help to ensure macroeconomic stability and sustainable growth. In this context, one of the strategic objectives of the ROSC A&A is to help consolidate the institutional framework for accounting and auditing in Brazil in order to support improvements in business conditions in general, and facilitate access to more abundant and cheaper domestic and foreign financial resources. en
dc.language English
dc.language.iso en_US
dc.publisher Washington, DC
dc.rights CC BY 3.0 IGO
dc.rights.uri http://creativecommons.org/licenses/by/3.0/igo/
dc.subject COMMERCIAL PAPER
dc.subject ACCOUNTING PRINCIPLES
dc.subject DEVELOPMENT BANKS
dc.subject FOREIGN INSURERS
dc.subject FINANCIAL REPORTING STANDARDS
dc.subject INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subject LEGAL IMPEDIMENT
dc.subject MANAGEMENT INFORMATION SYSTEMS
dc.subject REAL ESTATE LOANS
dc.subject LONG-TERM FINANCE
dc.subject MINORITY SHAREHOLDERS
dc.subject SHAREHOLDER
dc.subject BANK EXAMINERS
dc.subject MANDATES
dc.subject CENTRAL BANK
dc.subject INTERNATIONAL BANK
dc.subject PRODUCTIVITY
dc.subject EQUITY CAPITAL
dc.subject AUDITING STANDARDS
dc.subject OUTSTANDING CREDIT
dc.subject INTERNAL CONTROLS
dc.subject ASSET PRICES
dc.subject INTERNAL AUDIT
dc.subject BANKING SUPERVISION
dc.subject GROSS DOMESTIC PRODUCT
dc.subject BANK CREDIT
dc.subject INTERNATIONAL STANDARD
dc.subject PUBLIC FINANCES
dc.subject ACCOUNTING STANDARDS
dc.subject ACCOUNTING CURRICULUM
dc.subject AUDITS
dc.subject MACROECONOMIC POLICIES
dc.subject ISSUANCES
dc.subject BANK EXAMINATION
dc.subject COMPANY LAW
dc.subject PENSION FUND
dc.subject VALUATIONS
dc.subject FINANCIAL INSTITUTION
dc.subject CASH FLOWS
dc.subject TAX
dc.subject UNLIMITED LIABILITY
dc.subject LIVING STANDARDS
dc.subject SHAREHOLDERS
dc.subject REGULATORY AUTHORITIES
dc.subject FINANCIAL STATEMENT
dc.subject INTERNATIONAL FINANCIAL MARKETS
dc.subject CAPITAL MARKETS
dc.subject FOREIGN EXCHANGE RESERVES
dc.subject JOINT STOCK COMPANIES
dc.subject PUBLIC SECTOR BANKS
dc.subject MANAGEMENT ACCOUNTING
dc.subject ACCOUNTANTS
dc.subject RETAINED EARNINGS
dc.subject PENSION
dc.subject DEPOSIT
dc.subject CONSOLIDATED FINANCIAL STATEMENTS
dc.subject FINANCIAL INFORMATION
dc.subject DEPOSITS
dc.subject FINANCIAL DEEPENING
dc.subject AUDITOR ROTATION
dc.subject COMMERCIAL REGISTRY
dc.subject FINANCIAL STATEMENTS
dc.subject HOLDING
dc.subject EXCHANGE COMMISSION
dc.subject HOUSING
dc.subject FAIR VALUE
dc.subject FINANCIAL INSTRUMENTS
dc.subject INCOME INEQUALITY
dc.subject RISK MANAGEMENT SYSTEMS
dc.subject SUPERVISION OF BANKS
dc.subject INVESTMENT FUNDS
dc.subject COMMODITY PRICES
dc.subject CREDIT RATINGS
dc.subject REGULATORY REPORTS
dc.subject DOMESTIC EQUITY
dc.subject TRANSPARENCY
dc.subject SUBSIDIARIES
dc.subject LEGAL PROVISIONS
dc.subject LEGISLATION
dc.subject EQUITY MARKET CAPITALIZATION
dc.subject FINANCIAL SYSTEMS
dc.subject GROSS REVENUES
dc.subject BANKING ASSETS
dc.subject ISSUANCE
dc.subject CREDIT COOPERATIVES
dc.subject BOARDS OF DIRECTORS
dc.subject GROSS REVENUE
dc.subject ACCOUNTS
dc.subject PENSIONS
dc.subject INTEREST RATES
dc.subject SUBSIDIARY
dc.subject ACCOUNTING
dc.subject CAPITAL ADEQUACY
dc.subject AUDIT COMMITTEE
dc.subject FINANCIAL CRISIS
dc.subject ACCOUNTING METHODS
dc.subject INSURANCE
dc.subject PRIVATE SECTOR BANKS
dc.subject CREDIT GROWTH
dc.subject QUALITY CONTROL
dc.subject SOLVENCY
dc.subject PENALTIES
dc.subject SOVEREIGN DEBT
dc.subject DOMESTIC CAPITAL
dc.subject LAWS
dc.subject BUSINESS CONDITIONS
dc.subject ACCOUNTING THEORY
dc.subject FLEXIBLE EXCHANGE RATES
dc.subject ACCOUNTING STANDARD
dc.subject LEGAL AUTHORITY
dc.subject ACCOUNTING RESEARCH
dc.subject INSTITUTIONAL CAPACITY
dc.subject FINANCIAL REPORTING
dc.subject SAVINGS
dc.subject REGISTRY SYSTEM
dc.subject ACCOUNT
dc.subject INSURANCE MARKET
dc.subject EXTERNAL AUDITORS
dc.subject SUPERVISORY AGENCY
dc.subject LIMITED LIABILITY
dc.subject MARKET PRACTICES
dc.subject SELF-REGULATION
dc.subject SECURITIES
dc.subject EXTERNAL DEBT
dc.subject EQUITY MARKET
dc.subject FOREIGN DIRECT INVESTMENTS
dc.subject DOMESTIC SECURITIES
dc.subject FOREIGN BANKS
dc.subject EQUITIES
dc.subject BALANCE SHEET
dc.subject AUDITORS
dc.subject PRUDENTIAL SUPERVISION
dc.subject BANKING SECTOR
dc.subject FINANCIAL ACCOUNTING
dc.subject CURRENCY
dc.subject MICRO CREDIT
dc.subject TAX REGIME
dc.subject GOOD PRACTICES
dc.subject SECURITIES REGULATION
dc.subject FINANCIAL REPORTS
dc.subject FRAUD
dc.subject GAAP
dc.subject INSURANCE POLICIES
dc.subject COST ACCOUNTING
dc.subject CIVIL CODE
dc.subject INTERNATIONAL DEVELOPMENTS
dc.subject CORPORATE GOVERNANCE
dc.subject BUSINESS LAW
dc.subject PENSION FUNDS
dc.subject SUPERVISORY AUTHORITY
dc.subject AUDIT COMMITTEES
dc.subject ACCOUNTANCY
dc.subject NET PROFIT
dc.subject EMPLOYMENT
dc.subject INSURANCE COMPANIES
dc.subject SETTLEMENT
dc.subject STOCK MARKET
dc.subject RISK MANAGEMENT
dc.subject MORTGAGE
dc.subject PUBLIC DEBT
dc.subject QUALITY ASSURANCE
dc.subject INTERNATIONAL FINANCIAL CRISIS
dc.subject TAXATION
dc.subject CAPITAL MARKET
dc.subject WAGES
dc.subject INCOME TAX
dc.subject ACCOUNTING RULES
dc.subject DISCLOSURE REQUIREMENTS
dc.subject INFORMATION SYSTEM
dc.subject DEBENTURES
dc.subject PEER REVIEW
dc.subject AUDITED FINANCIAL STATEMENTS
dc.subject AUDITING
dc.subject FOREIGN EXCHANGE
dc.subject CONFLICTS OF INTEREST
dc.subject BROKERS
dc.subject FUTURES EXCHANGE
dc.subject STOCK EXCHANGE
dc.subject RISK PROFILE
dc.subject FORENSIC ACCOUNTING
dc.subject MARKET SHARE
dc.subject LEGAL OBLIGATION
dc.subject LOAN
dc.subject INTERNATIONAL STANDARDS
dc.subject PUBLIC ACCOUNTING
dc.subject FISCAL POLICY
dc.subject ACCOUNTANT
dc.subject DEBT CRISIS
dc.subject INTERNATIONAL ACCOUNTING STANDARDS
dc.subject MONETARY FUND
dc.subject FINANCIAL INSTITUTIONS
dc.subject INFLATION
dc.subject PUBLIC OFFERINGS
dc.subject REGULATORY FRAMEWORK
dc.subject FINANCIAL SYSTEM
dc.subject INFORMATION SYSTEMS
dc.subject AUDITING PROCEDURES
dc.subject MACROECONOMIC STABILITY
dc.subject DEBT MARKETS
dc.subject DEPOSIT INSURANCE
dc.subject ACCOUNTING POLICIES
dc.subject FINANCIAL SUPPORT
dc.subject DOMESTIC MARKETS
dc.subject FINANCIAL MANAGEMENT
dc.subject MACROECONOMIC POLICY
dc.subject DERIVATIVES
dc.subject HUMAN DEVELOPMENT
dc.subject FUTURES
dc.subject ASSET VALUES
dc.subject FOREIGN MARKETS
dc.subject ACCOUNTING REPORTS
dc.title Brazil : Report on the Observance of Standards and Codes--Accounting and Auditing en
dc.rights.holder World Bank


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