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Suriname - Report on the Observance of Standards and Codes (ROSC) : Accounting and Auditing (A&A) (Inglês)

This report provides an assessment of the corporate sector accounting, financial reporting, and auditing practices in Suriname, with the aim of assisting the Government of Suriname's efforts to strengthen private sector accounting and auditing practices and enhance financial transparency in the corporate sector, so as to support the Government's objective of private sector-led growth and deepened integration with the international economy. This ROSC A&A aims to support the government's objectives of improving the investment climate and fostering private sector growth, in particular through: (a) designing a solid legal and regulatory framework governing the accounting and audit profession in Suriname, (b) improving the technical skills of accounting and audit practitioners, and (c) enhancing the institutional capacity of the country's accounting professional body and educational institutions. The ROSC A&A focuses on the institutional framework regulating accounting and auditing practices, and the comparability of national accounting and auditing practices with international standards and best practice, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks. It evaluates the effectiveness of enforcement mechanisms for ensuring compliance with applicable standards and codes.

Detalhes

  • Data do documento

    2012/05/31

  • TIpo de documento

    Avaliação da Contabilidade e Auditoria (ROSC)

  • No. do relatório

    AAA74

  • Nº do volume

    1

  • Total Volume(s)

    1

  • País

    Suriname,

  • Região

    América Latina e Caribe,

  • Data de divulgação

    2012/07/17

  • Disclosure Status

    Disclosed

  • Nome do documento

    Suriname - Report on the Observance of Standards and Codes (ROSC) : Accounting and Auditing (A&A)

  • Palavras-chave

    financial statement;accounting and auditing standard;financial reporting;profit and loss account;legal and regulatory framework;accounting standard;accounting standards;improving access to finance;regulation of financial institution;allowance for loan losses;Senior Financial Management Specialist;Cost of Doing Business;auditing practice;International Financial Reporting Standards;public interest entity;foreign direct investment;medium-size enterprise;Private Sector Growth;limited liability company;corporate entity;international good practice;independent legal entity;qualified accountants;corporate sector;professional accountancy body;per capita income;export of goods;financial sector development;quality of audit;degree of compliance;Public Financial Management;compliance with standard;public awareness program;gross national income;series of meetings;collection of information;internal audit capacity;lack of knowledge;purchasing power parity;private sector accounting;financial reporting system;international financial architecture;financial sector regulator;lack of transparency;Junior Professional Associate;accounting and reporting;piece of legislation;general international practice;level of private;capital adequacy;Code of Ethics;private education sector;vennootschap onder firma;Nonbanking Financial Institutions;regulator of bank;settlement of transaction;pools of saving;mandatory audit;international standard;accountancy profession;mandatory requirement;business entity;legal framework;financial information;insurance companies;practical training;institutional framework;professional body;foreign company;educational institution;indemnity insurance;tax authorities;economic integration;tax authority;ensuring compliance;financial transparency;small country;enforcement mechanism;professional development;independent audit;accountancy qualification;professional accounting;

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