The Kyrgyz Republic : Accounting and Auditing

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Tác giả:

Ngôn ngữ: eng

Ký hiệu phân loại: 958.43 *Central Asia

Thông tin xuất bản: Washington, DC, 2012

Mô tả vật lý:

Bộ sưu tập: Tài liệu truy cập mở

ID: 299149

 This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in the Kyrgyz Republic. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation to assess the quality of financial information and make policy recommendations. The main finding of this report is that enhancements in accounting and auditing legislation have often not been carried through to improvements in practice. Greater efforts need to be made to apply and enforce legal requirements properly. Compounding this challenge is the lack of compliance with existing public disclosure requirements and there is a need for greater public availability of financial information. Otherwise, even if accounting and auditing improves, users will not be able to access and make use of this information, reducing the overall benefits to society and the potential for private-sector-led economic growth. The Kyrgyz economy has achieved moderate growth (5.4 percent in 2004, -0.2 percent in 2005, and 2.7 percent in 2006)
  however, in order to enhance growth, promote further economic development, and decrease the cost of capital, additional reforms in accounting and auditing are required to produce financial information of high quality.
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