Bangladesh - Public Sector Accounting and Auditing : A Comparison to International Standards

• Ngôn ngữ: eng
• Ký hiệu phân loại: 720.95 Asia
• Thông tin xuất bản: Washington, DC, 2012
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 308609
• Chủ đề: 1. ACCOUNTABILITY REQUIREMENTS; 2. ACCOUNTING STANDARDS; 3. ACCOUNTING SYSTEM; 4. ACCRUAL ACCOUNTING; 5. ACCRUAL BASIS

Tóm tắt

 This assessment of public sector accounting and auditing for Bangladesh is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Bangladesh and to provide greater stimulus for more cost effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing
  (b) to assess prevailing variances
  (c) to chart paths for improving the accordance with international standards
  and (d) to provide a continuing basis for measuring improvements.