Diagnostic Study of Accounting and Auditing Practices in Sri Lanka PDF Download
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Author: Francis B. Narayan
Publisher:
ISBN: 9789715614665
Category : Business & Economics
Languages : en
Pages : 178
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Book Description
Author: Francis B. Narayan
Publisher:
ISBN: 9789715614665
Category : Business & Economics
Languages : en
Pages : 178
Get Book Here
Book Description
Author: Francis B. Narayan
Publisher:
ISBN: 9789715614672
Category : Business & Economics
Languages : en
Pages : 178
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Book Description
Consolidating the results of a study conducted in four developing member countries--the Republic of Azerbaijan, the Republic of Fiji Islands, the Republic of the Marshall Islands, and Sri Lanka--this book summarizes the major findings of the diagnostic study on available accounting and auditing support contained in the four country reports and provides recommendations and action plans to address identified weaknesses. These reports offer reference materials on accounting and auditing, identify potential actions that the participating governments or the accounting profession can take to rectify weaknesses, and provide the participating countries with a benchmark against which to measure their progress in improving financial management and governance arrangements.
Author: Francis B. Narayan
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 182
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Book Description
This book consolidates the results of a study conducted in four DMCs--Azerbaijan, Fiji Islands, Marshall Islands, and Sri Lanka. It summarizes the major findings of the diagnostic study on available accounting and auditing support contained in the four country reports and provides recommendations and an action plan to address identified weaknesses.
Author: Francis B. Narayan
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 140
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Book Description
Author: Francis B. Narayan
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 170
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Book Description
Author: Barry Reid
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Author: Asian Development Bank
Publisher:
ISBN:
Category :
Languages : es
Pages : 10
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Author: Weltbankgruppe
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC AA) in Sri Lanka aims to assess the progress made on implementation of the policy recommendations of the first ROSC AA in 2004 and supports the Government of Sri Lanka in preparing a country action plan. This will further enhance the quality of corporate financial reporting, and thereby contribute toward the country's goal of improving the investment climate, attracting foreign direct investment (FDI), and fostering business development. The ROSC review, requested by the Minister of Finance and Planning, entailed an evaluation exercise that assesses the strengths and weaknesses of existing institutional frameworks that underpin financial accounting and auditing practices; determines the comparability of national accounting and auditing standards; and evaluates the effectiveness of enforcement mechanisms for ensuring compliance with existing national standards, rules, and regulations. The review was conducted from December 2013 to September 2014 using the World Bank's multi-layered review methodology. All findings reflect this time period of the review; some stated future events may have been achieved by publication date. The data and information used for the review was gathered from a diagnostic questionnaire completed by stakeholders; by reviewing accountancy profession-related documents; and through interviews with many stakeholders from government, regulatory and accountancy bodies, accounting and auditing firms, banks, insurance companies, state-owned enterprises (SOEs), small and medium-size enterprises (SMEs), and academia. The review focused on assessing the institutional framework underpinning accounting and auditing practices in the private sector and in SOEs of the country in comparison with international standards and good practice.
Author: Francis B. Narayan
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 176
Get Book Here
Book Description
This book consolidates the results of a study conducted in four DMCs--Azerbaijan, Fiji Islands, Marshall Islands, and Sri Lanka. It summarizes the major findings of the diagnostic study on available accounting and auditing support contained in the four country reports and provides recommendations and an action plan to address identified weaknesses.
