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Report on the Observance of Standards and Codes on Accounting and Auditing : Indonesia.
World Bank Open Knowledge Repository (formerly "World Bank E-Library Publications") Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- World Bank Group.
- Series:
- Accounting and Auditing Assessment.
- World Bank e-Library.
- Accounting and Auditing Assessment
- Language:
- English
- Subjects (All):
- Accountability.
- Corporate Data and Reporting.
- Finance and Financial Sector Development.
- Financial Regulation and Supervision.
- Insurance.
- Insurance and Risk Mitigation.
- International Financial Reporting Standards.
- Private Sector Development.
- Local Subjects:
- Accountability.
- Corporate Data and Reporting.
- Finance and Financial Sector Development.
- Financial Regulation and Supervision.
- Insurance.
- Insurance and Risk Mitigation.
- International Financial Reporting Standards.
- Private Sector Development.
- Other Title:
- Report on the Observance of Standards and Codes on Accounting and Auditing
- Place of Publication:
- Washington, D.C. : The World Bank, 2018.
- System Details:
- data file
- Summary:
- Reports on the Observance of Standards and Codes Accounting and Auditing ('ROSC AandA') assessfinancial reporting and auditing standards, institutions and practices in participating countries.These reports form part of a joint initiative implemented by the World Bank and the InternationalMonetary Fund to review the quality of implementation of internationally recognized standardsand principles in 12 key areas ('the ROSC program') with a view to promoting financial andeconomic stability. This report provides an assessment of financial reporting and auditing requirements and practices within the corporate sector in Indonesia and sets forth areas for consideration for improving the institutional environment for AandA. The ROSC AandA used international benchmarks of good practice governing financial reporting and auditing in the assessment, includingInternational Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA).This report updates an earlier assessment which was published in 2011 and was undertakenfollowing a formal request from the Government of Indonesia.
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