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There has been significant discussion on the potential power of mobile-based technologies to provide unbanked populations with access to financial instruments and channels. Through the specific use of mobile money (m-money) services, for example, customers have accessed informational services,...
Persistent link: https://www.econbiz.de/10012550379
Persistent link: https://www.econbiz.de/10010523587
, accounting and financial reporting, at the central and local government level. It assesses what it would take to qualify the … private sector, the report examines accounting and auditing standards and practices, the development of the Institute of the …
Persistent link: https://www.econbiz.de/10012563713
This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua … follow high-level accounting and auditing practices and the highest standards of corporate governance. This ROSC supports … skills of accounting and audit practitioners, (ii) strengthening the regulatory framework governing accounting and audit …
Persistent link: https://www.econbiz.de/10012550618
This summary assessment uses indicator-led analysis to provide an integrated assessment of the Public Financial Management (PFM) system which draws on international standards developed by various development partners. The purpose is to measure PFM performance across a wide range of development...
Persistent link: https://www.econbiz.de/10012550752
The objective of this indicator-led analysis is to provide an integrated assessment of the Public Financial Management (PFM) system of the Government of Himachal Pradesh (GoHP). The analysis draws on the International Monetary Fund fiscal transparency code and other international standards. The...
Persistent link: https://www.econbiz.de/10012550824
; transparency and comprehensiveness; policy-based budgeting; predictability and control in budget execution; accounting, recording …
Persistent link: https://www.econbiz.de/10012550864
This report is based on a review of the strengths and weaknesses of corporate accounting and auditing practices in … accounting and auditing in Afghanistan. International Financial Reporting Standards (IFRS) and International Standards on … Auditing (ISA) served as benchmarks for evaluating comparability of locally applicable accounting and auditing requirements …
Persistent link: https://www.econbiz.de/10012550940
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within … in the field of accounting and audit regulation to assess the quality of financial information and make policy … recommendations. The main finding of this report is that enhancements in accounting and auditing legislation have often not been …
Persistent link: https://www.econbiz.de/10012552924
. Considerable progress has been made on various fronts to strengthen the institutional framework of accounting and auditing, and to … move towards converging Thai national accounting and auditing standards with international benchmarks. This report focuses … on areas where stakeholders in the accounting profession in Thailand could consider making changes to strengthen the …
Persistent link: https://www.econbiz.de/10012552925