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Sri Lanka - public sector accounting and auditing : a comparison to international standards (English)

This assessment of public sector accounting and auditing is generally meant to assist with the implementation o f more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. Following the introduction, and chapters on public sector accounting and auditing, Annex A explains the methodology used for the study. Annex B provides a summary of accounting and auditing standards referred to in this study. Annex C and D provide Sri Lanka accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.

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Sri Lanka - public sector accounting and auditing : a comparison to international standards (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/248221468114859120/Sri-Lanka-public-sector-accounting-and-auditing-a-comparison-to-international-standards