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- W1799470632 abstract "This Report on the Observance of Standards and Codes (ROSC) supports two main development objectives: (a) making Panama's business environment more conducive to private investment; and (b) advancing governance and financial accountability in both the private and public sectors. The report seeks to help the authorities address these issues by (i) improving the technical skills of accounting and audit practitioners; (ii) strengthening the regulatory framework governing accounting and audit practices in Panama; and (iii) developing the institutional capacity of the country's accounting professional bodies. This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Panama, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on international experience and good practice in those fields. With a population of 3.3 million, Panama is an upper-middle income country whose economy is mostly services-based and concentrated in the capital and close to the Canal. Panama has become one of the fastest growing economies in Latin America, experiencing real Gross Domestic Product (GDP) growth averaging over 8.8 percent from 2004 to 2008.This growth spurt has been led by construction, tourism, transport and commerce, and more recently an upturn in financial intermediation. The main focus of the review is the institutional framework and professional environment that underpin private sector accounting and audit practices. The review also entailed a comparison of accounting and auditing standards mandated by the local legislation with the two benchmarks used for the reviews, IFRS and ISA. The review did not cover government accounting standards and practices and the corresponding auditing issues." @default.
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- W1799470632 date "2009-04-01" @default.
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- W1799470632 title "Panama - Report on the Observance of Standards and Codes (ROSC) : accounting and auditing" @default.
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