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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
This report aims to support regional collaboration and renewed collective efforts to strengthen financial management and oversight practices in South Asia. It compares the public sector accounting and auditing practices in eight South Asian countries to international standards. It is intended to...
Persistent link: https://www.econbiz.de/10012550674
This Report on the Observance of Standards and Codes for Accounting and Auditing (ROSC A&A) is a part of the World Bank (WB) and International Monetary Fund (IMF) joint initiative to review countries use of 12 internationally recognized standards/codes related to economic stability and private...
Persistent link: https://www.econbiz.de/10012550681
Bhutan has registered rapid economic growth in the recent past. But the private sector's contribution to this growth has not been significant. Recognizing that the private sector can play an important role as an engine of growth, the Royal Government of Bhutan (RGoB) mapped out strategies to...
Persistent link: https://www.econbiz.de/10012550853
This report is based on a review of the strengths and weaknesses of corporate accounting and auditing practices in Afghanistan. It forms part of a joint initiative between the World Bank and the International Monetary Fund (IMF) on Reports on the Observance of Standards and Codes (ROSC), which...
Persistent link: https://www.econbiz.de/10012550940
This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost-effective...
Persistent link: https://www.econbiz.de/10012552174
This assessment of public sector accounting and auditing is generally meant to assist with the implementation of more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. It is intended to provide greater stimulus for more...
Persistent link: https://www.econbiz.de/10012552175
This assessment of public sector accounting and auditing standards is generally meant to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. It is intended to provide greater stimulus for...
Persistent link: https://www.econbiz.de/10012552176
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit;...
Persistent link: https://www.econbiz.de/10012552177
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in the Kyrgyz Republic. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as...
Persistent link: https://www.econbiz.de/10012552924