financial reporting. Reports on the Observance of Standards and Codes (ROSC) is a joint World Bank and International Monetary Fund (IMF) initiative that helps member countries strengthen their financial
and International Monetary Fund (IMF) initiative that helps member countries strengthen their financial systems by improving compliance with internationally recognized standards and codes. The
percent of the total voting rights to propose that the board of directors include a matter in the agenda of the shareholder meeting. The board of directors must do so within a specified period of time for
formats of the recent assessments include (1) detailed report assessment (graded) and (2) technical note on specific areas to provide comments and policy recommendations that are appropriate for the