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This summary assessment uses indicator-led analysis to provide an integrated assessment of the Public Financial Management (PFM) system which draws on international standards developed by various development partners. The purpose is to measure PFM performance across a wide range of development...
Persistent link: https://www.econbiz.de/10012550752
This assessment of accounting and auditing practices in Ukraine is part of a joint initiative of the World Bank and … strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting … good practice in the field of accounting and auditing regulation. All the key economic sectors in Ukraine rely on high …
Persistent link: https://www.econbiz.de/10012247118
The purpose of this report is to gain an understanding of the financial reporting requirements for the banks in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. The term bank in this assessment is used to refer to institutions authorized to...
Persistent link: https://www.econbiz.de/10012248292
the Accounting Chamber to conduct financial statement audits; strengthening the accountability of state owned enterprises …; introducing international accounting standards for selected enterprises; adopting international best practices for licensing of …; expediting the implementing of the Treasury modernization project; and implementing standardized automated accounting and …
Persistent link: https://www.econbiz.de/10012558759
This report provides an assessment of accounting and auditing practices in Ukraine, within the broader context of … commendable progress regarding accounting and auditing standards, especially in the banking sector. Nonetheless, gaps exist … between Ukrainian and International Accounting Standards (IAS), whereby compliance with Ukrainian accounting standards do not …
Persistent link: https://www.econbiz.de/10012558928
This document reports on a public financial management performance assessment (PFMPA) for the Government of Afghanistan (GoA). The assessment was conducted with the particular objective of updating the PFMPA published in June 2008 to provide the GoA with an objective, indicator led assessment of...
Persistent link: https://www.econbiz.de/10012560665