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Botswana - Accrual Accounting Policy Note and Guide
World Bank - 2013
accounting Standards (IPSAS) accrual based standards. Recommended reforms directly relevant to this paper include: 1) fiscal … Management (PFM) legal framework and the government accounting system. Accrual accounting is a methodology under which … financial statements prepared on an accrual basis of accounting will not just report on cash balances, payments and receipts …
Persistent link: https://www.econbiz.de/10012557232
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Report on Pilot Study on Migration to Accrual Accounting : Forest and Health Departments of State Government of Madhya Pradesh (India)
World Bank - 2013
The objective of this study is to identify gaps between the existing cash based accounting system and the accrual based … and Equipment (PPE) and inventories during actual migration to accrual accounting. This study also includes documentation … accrual accounting system. The study is noteworthy that not only statement of financial position for the reporting entity has …
Persistent link: https://www.econbiz.de/10012557336
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Are women more credit constrained? : experimental evidence on gender and microenterprise returns
De Mel, Suresh J. - 2008
"This paper analyzes data from a randomized experiment on mean returns to capital in Sri Lankan micro-enterprises. The findings show greater returns among men than among women; indeed, returns were not different from zero for women. The authors explore different explanations for the lower...
Persistent link: https://www.econbiz.de/10010521013
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Taking the bad with the good : volatility of foreign portfolio investment and financial constraints of small firms
Knill, April M. - 2005
"The author examines the impact of the volatility of foreign portfolio investment on the financial constraints of small firms. Using a dataset of over 195,000 firm-year observations across 53 countries, she examines the impact of foreign portfolio investment instability on capital issuance and...
Persistent link: https://www.econbiz.de/10010522403
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Credit constraints as a barrier to technology adoption by the poor : lessons from South Indian small-scale fishery
Gine, Xavier - 2005
"It is generally recognized that the adoption of a new technology plays a fundamental role in the development process. However, the benefits from the introduction of the technology may be unevenly distributed among the population, especially if the markets do not function properly. While the...
Persistent link: https://www.econbiz.de/10010522535
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Financial markets, credit constraints, and investment in rural Romania
Chaves, Rodrigo (contributor) - 2001
Persistent link: https://www.econbiz.de/10010524187
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Nicaragua : A Review of Accounting and Auditing Practices
World Bank - 2012
This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on international experience and good practice in...
Persistent link: https://www.econbiz.de/10012550618
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Accounting and Auditing : Ukraine
World Bank - 2008
This assessment of accounting and auditing practices in Ukraine is part of a joint initiative of the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and...
Persistent link: https://www.econbiz.de/10012247118
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Haiti : A Review of Accounting and Audit Practices
World Bank - 2012
This report analyzes corporate financial reporting and auditing practices in Haiti. It supports the Government's efforts to: (a) improve financial sector stability and development; (b) encourage a business climate conducive to private investment and local companies' access to credit and...
Persistent link: https://www.econbiz.de/10012553092