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.
Details
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Document Date
2007/03/01
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Document Type
Other Financial Accountability Study
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Report Number
39176
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Volume No
1
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Total Volume(s)
1
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Country
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Region
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Disclosure Date
2007/08/10
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Disclosure Status
Disclosed
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Doc Name
Sri Lanka - public sector accounting and auditing : a comparison to international standards
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Keywords
French Ministry of Foreign Affairs;international standard;Swiss State Secretariat for Economic Affairs;Asian Organization of Supreme Audit Institutions;public sector accounting and reporting;accounting and auditing standard;financial statement;public sector audit;internal control;social and economic development;benefits of accrual accounting;International Financial Reporting Standards;public sector external audit;public sector accounting standards;internal control standards;Public Sector Organizations;Public Financial Management;purpose financial statements;public sector body;compliance with law;
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Citation
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