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.
Detalhes
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Data do documento
2007/03/01
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TIpo de documento
Outro estudo sobre responsabilização financeira
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No. do relatório
39176
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Nº do volume
1
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Total Volume(s)
1
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País
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Região
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Data de divulgação
2007/08/10
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Disclosure Status
Disclosed
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Nome do documento
Sri Lanka - public sector accounting and auditing : a comparison to international standards
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Palavras-chave
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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