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Vietnam is in the process of reforming its economy, adopting market economy mechanisms, and integrating into the world economy. Like a number of countries in the process of transition to a market economy, Vietnam faces challenges in improving its laws and regulations, strengthening its...
Persistent link: https://www.econbiz.de/10012558652
the Accounting Chamber to conduct financial statement audits; strengthening the accountability of state owned enterprises …; introducing international accounting standards for selected enterprises; adopting international best practices for licensing of …; expediting the implementing of the Treasury modernization project; and implementing standardized automated accounting and …
Persistent link: https://www.econbiz.de/10012558759
accounting, and auditing, issues need to address: differentiation between the banks, insurance companies, listed and non …-listed companies, and other entities, for determining accounting standards; in addition to weak audit capacity, and experience in … public sector audits, and providing training; capacity building to the Ministry of Finance's Accounting Department …
Persistent link: https://www.econbiz.de/10012558766
Treasury Accounting Instructions (Part I 1991 and Part II 1968). Section 1 of the report suggests that the present framework … risks in budget execution. It also appears that insufficient attention is paid by Accounting Officers to their fiduciary …
Persistent link: https://www.econbiz.de/10012558820
Matters Act so that it reflects such principles and strengthens company audit; accelerate the issuance of accounting standards … in areas where there are none at present but are available under International Accounting Standards (IASs) promulgated by … the International Accounting Standards Committee (IASC); establish monitoring and enforcement mechanisms to ensure that …
Persistent link: https://www.econbiz.de/10012558821
, Nongovernmental Organizations (NGOs) Affairs Bureau and the accounting and auditing profession that serves both public and private …
Persistent link: https://www.econbiz.de/10012558822
This Country Financial Accountability Assessment (CFAA) is also a "fiduciary" assessment, given it examines Brazil's Public Financial Management system, to form a judgment on the risk to Bank, and country funds within the Brazilian budget, and the level of accountability and transparency...
Persistent link: https://www.econbiz.de/10012558823
The overall conclusion of this country financial accountability assessment report is that public sector financial management systems in Mozambique are very weak, as evidenced by the Reports of the Tribunal Administrative (TA) on the General State Accounts for 1998 and 19992, and will require...
Persistent link: https://www.econbiz.de/10012558824
regarding: public sector management; private sector accounting and auditing; and education and training in financial management …, and accounting. A key element of the CFAA's recommendation targets the auditing profession, which is called upon to ensure …
Persistent link: https://www.econbiz.de/10012558832