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

Subramanian, P. K. ; Wickramasinghe, Jiwanka ; Points, Ronald ; Jacobs, Michael

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Lizenz: Creative Commons LizenzvertragSri Lanka - Public Sector Accounting and Auditing: A Comparison to International Standards von Subramanian, P. K. ; Wickramasinghe, Jiwanka ; Points, Ronald ; Jacobs, Michael underlies the terms of Creative Commons Attribution-ShareAlike 3.0 Germany

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Abstract

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.

Document type: Working paper
Place of Publication: Washington, D.C.
Date: 2007
Version: Secondary publication
Date Deposited: 7 July 2015
Number of Pages: 63
Faculties / Institutes: Miscellaneous > Individual person
DDC-classification: Public administration
Controlled Subjects: Sri Lanka, Finanzwirtschaft, Rechnungswesen
Uncontrolled Keywords: Sri Lanka, Öffentliche Finanzen, Rechnungsprüfung / Sri Lanka, Public Finance, Auditing
Subject (classification): Politics
Economics
Countries/Regions: Sri Lanka
Additional Information: © World Bank. https://openknowledge.worldbank.org/handle/10986/7706 License: CC BY 3.0 Unported
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