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

• Ngôn ngữ: eng
• Ký hiệu phân loại: 915.49 Geography of and travel in Asia
• Thông tin xuất bản: Washington, DC, 2012
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 319700
• Chủ đề: 1. ACCOUNTABILITY FRAMEWORK; 2. ACCOUNTING STANDARDS; 3. ACCRUAL ACCOUNTING; 4. ACCRUAL BASIS; 5. ACCRUAL BUDGETING

Tóm tắt

This assessment of public sector accounting and auditing is generally meant to assist with the implementation o f more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. Following the introduction, and chapters on public sector accounting and auditing, Annex A explains the methodology used for the study. Annex B provides a summary of accounting and auditing standards referred to in this study. Annex C and D provide Sri Lanka accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.