Showing 1 - 10 of 74
Persistent link: https://www.econbiz.de/10005479258
Albania provides a small amount of social assistance to nearly 20 % of its population through a system that allows a degree of community discretion in determining distribution. This study investigates the poverty targeting of this program. It indicates that relative to other safety net programs...
Persistent link: https://www.econbiz.de/10005661391
This study reviews the African Region of the World Bank's current thinking on cost sharing and the poor as apllied in Sub-Saharan Africa. It inventories country experiences and Bank activities in cost sharing for education and health, reviews African experiences with the implementation of cost...
Persistent link: https://www.econbiz.de/10005669776
Many developing countries have made dramatic progress in promoting private sector participation in their infrastructure sectors, especially with the help of foreign investors. However, this has not been the case in Southern and Eastern Africa, which have been perceived as relatively unattractive...
Persistent link: https://www.econbiz.de/10005780235
This paper describes the accounting profession, and the education and training of accountants and accounting … technicians in Sub-Saharan Anglphone Africa. It reviews professional accounting examinations and degrees, educatio, practical … training, and continuing professional education. The paper highlights the weaknesses in accounting education and training, and …
Persistent link: https://www.econbiz.de/10005639185
, a new accounting directive was adopted, replacing the fourth and seventh directives on company law. A directive amending … accounting and auditing. The accounting directive seeks to enhance the quality of financial reporting and expand it, especially … interest entities, such as listed companies, credit institutions, and insurance undertakings, and reduce risks of excessive …
Persistent link: https://www.econbiz.de/10012644765
sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public … Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable … Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform …
Persistent link: https://www.econbiz.de/10012645097
Reports on the Observance of Standards and Codes Accounting and Auditing ('ROSC A&A') assess financial reporting and …
Persistent link: https://www.econbiz.de/10012645117
Observance of Standards and Codes - Accounting and Auditing (ROSC A and A) is aimed at determining reforms that will further …
Persistent link: https://www.econbiz.de/10012645240
The purpose of this knowledge paper focusing on key accounting and auditing reforms is to assist the government to make … and Codes (ROSC) on Accounting and Auditing (A and A). The paper should be used as a tool to assist the Ministry of … Considerations for Public Interest Entities (PIEs); (ii) Reducing regulatory burdens related to compliance with accounting, financial …
Persistent link: https://www.econbiz.de/10012645946