An acceptable coherent framework of fundamental accounting principles is essential for preparing financial statements. The major reasons for providing the framework are to: 1) identify the essential concepts underlying the preparation and presentation of financial statements; 2) guide standard...

The global financial crisis has led to rising interest in private sector development and economic growth. There is strong evidence that crises can stimulate investment climate reform. A better investment climate makes economic adjustment easier and helps attract capital to create jobs and...

Publication of this first edition of the little data book on private sector development coincides with rising interest in private sector development and growing understanding of the links between private sector development and economic growth. Well functioning finance markets and a robust...