Burkina Faso Accounting and Auditing

Autor:	World Bank
Jazyk:	angličtina
Rok vydání:	2010
Předmět:	INTERNAL AUDIT TAX FINANCIAL DATA BANKING SYSTEM STOCK MARKET GROSS DOMESTIC PRODUCT PRIVATE INVESTMENT AUDIT OFFICES AUDIT RISK INSURANCE COMPANIES ACCOUNTING FIRMS SHAREHOLDERS DEPOSIT FINANCIAL ASSETS QUALITY OF EDUCATION QUALITY ASSURANCE PUBLIC ACCOUNTING TECHNICAL ASSISTANCE INTERNATIONAL ACCOUNTING STANDARDS BENEFICIARIES ADVERTISING BANKING LAW INSURANCE POLICIES INTERNATIONAL STANDARDS MANDATES PRODUCTIVITY ACCOUNTING STANDARD PROVISIONING RULES TAX BENEFITS INDIVIDUAL ACCOUNTS SHAREHOLDER FINANCIAL MARKET AUDITING PUBLIC FINANCES ACCOUNTING CURRICULUM BOARDS OF DIRECTORS AUDITED ACCOUNTS AUDITING PROFESSION AUDITORS TREATY BOOKKEEPING FINANCIAL SYSTEMS FINANCIAL REPORTING STANDARDS ACCOUNTING STANDARDS TRANSPARENCY FINANCIAL MARKETS BUSINESS COMBINATIONS HOLDING DEPOSITS COMMERCIAL LAW INFORMATION SYSTEMS NOTARY LENDING DECISIONS ACCESS TO FINANCING QUALITY CONTROL FINANCIAL STATEMENTS MICROENTERPRISES RETIREMENT AUDITING STANDARDS BUDGETARY SUPPORT ACCOUNTING RULES AUDIT STANDARDS STOCK EXCHANGE BALANCE SHEET BILLING PUBLIC ENTERPRISES BUSINESS LAW ISSUERS OF SECURITIES COMPANY LAW MONETARY POLICY PUBLIC SAVINGS MINORITY SHAREHOLDER ACCOUNTING PRACTICES ACCOUNTING FRAMEWORK BANKING SECTOR AUDITING TRAINING CAPITAL REQUIREMENT LOAN REPAYMENT FINANCIAL SERVICES CASH FLOW MARKETING FINANCIAL MANAGEMENT CENTRAL BANK INTERNAL AUDITS FINANCIAL INFORMATION STATE ENTERPRISES CERTIFIED PUBLIC ACCOUNTANTS MICROCREDIT INSURANCE POLICY INVESTMENT PROJECTS TAX INCENTIVES AUDITS FINANCIAL YEARS CREDIBILITY ACCOUNT MINISTRIES OF FINANCE LIMITED LIABILITY PUBLIC FUNDS ACCOUNTING LEGAL SYSTEM TAXATION CONSOLIDATION AUDITING PROCEDURES MARKET PARTICIPANTS PUBLIC ACCOUNTANTS CASH FLOW STATEMENTS LEGAL ENVIRONMENTS MONETARY AUTHORITIES ACCESS TO LOANS ACCOUNTING SYSTEMS REGULATORY FRAMEWORK HOST COUNTRY BANKING REGULATIONS FINANCIAL SYSTEM EXCHANGE RATE FINANCIAL INSTITUTIONS ACCOUNTANCY INSURANCE LENDING INSTITUTIONS CURRENCY BANKS TREASURY FINANCIAL INSTITUTION INTERNATIONAL STANDARD HUMAN RESOURCES MICROFINANCE INSTITUTIONS DEBENTURE GOOD PRACTICES LOAN PUBLIC FINANCE LEGISLATION MICROFINANCE MINIMUM CAPITAL REQUIREMENT MONETARY FUND COOPERATIVES SALES SUBSIDIARY ACCOUNTANT INSTITUTIONAL CAPACITIES LEGAL OBLIGATIONS TRADING MICROFINANCE SECTOR AUDIT COMMITTEES FINANCIAL SUPPORT LAWS INTERNAL AUDITING CAPACITY BUILDING INSURANCE MARKETS PUBLIC INVESTMENT FINANCIAL STATEMENT NOTARIES SUBSIDIARIES FOREIGN CURRENCY FINANCIAL REPORTING ACCOUNTABILITY CHARTS OF ACCOUNTS EXPENDITURE INTERNAL AUDITORS
Popis:	This aim of this report is to assess the accounting and financial auditing standards and practices in Burkina Faso in the private and semipublic sectors, using as benchmarks International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) and taking into account the good practices noted in the international sphere in these two areas. The main objective of this assessment is to make recommendations aimed at strengthening accounting, financial auditing, and financial transparency practices in the private sector and semipublic enterprises in Burkina Faso. The development objectives associated with these recommendations are as follows: (i) stimulating private investment and enhancing the competitiveness of enterprises; (ii) improving governance in the private market and semipublic sector; and (iii) achieving greater integration of the Burkinabe economy at the regional and international levels.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od______2456::6737c68a28873fe48f0346d576431388 http://documents.worldbank.org/curated/en/805601468228926704/Burkina-Faso-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing Zobrazit plný text záznamu