Afghanistan : Report on Observance of Standards and Codes - Accounting and Auditing

World Bank

dc.creator	World Bank
dc.date	2012-03-19T17:26:46Z
dc.date	2012-03-19T17:26:46Z
dc.date	2009-02-16
dc.date.accessioned	2023-02-17T20:48:58Z
dc.date.available	2023-02-17T20:48:58Z
dc.identifier	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20101013003144
dc.identifier	http://hdl.handle.net/10986/3200
dc.identifier.uri	http://localhost:8080/xmlui/handle/CUHPOERS/243536
dc.description	This report is based on a review of the strengths and weaknesses of corporate accounting and auditing practices in Afghanistan. It forms part of a joint initiative between the World Bank and the International Monetary Fund (IMF) on Reports on the Observance of Standards and Codes (ROSC), which covers a set of twelve internationally recognized core standards and codes relevant to economic stability and private and financial sector development. The review involved the assessment of actual practices and an analysis of the effectiveness of monitoring and enforcement mechanisms, in the area of corporate accounting and auditing in Afghanistan. International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) served as benchmarks for evaluating comparability of locally applicable accounting and auditing requirements. The review used a diagnostic template developed by the World Bank to facilitate collection of information. The information was complemented by the findings of a due diligence exercise, based on a series of meetings with key stakeholders, conducted by World Bank staff and consultants.
dc.language	English
dc.publisher	World Bank
dc.rights	CC BY 3.0 IGO
dc.rights	http://creativecommons.org/licenses/by/3.0/igo/
dc.rights	World Bank
dc.subject	ACCOUNT
dc.subject	ACCOUNTANCY
dc.subject	ACCOUNTANTS
dc.subject	ACCOUNTING
dc.subject	ACCOUNTING FIRM
dc.subject	ACCOUNTING POLICIES
dc.subject	ACCOUNTING PRINCIPLES
dc.subject	ACCOUNTING REFORM
dc.subject	ACCOUNTS
dc.subject	ACCRUAL ACCOUNTING
dc.subject	ADB
dc.subject	AMOUNT OF COLLATERAL
dc.subject	ARBITRATION
dc.subject	ARBITRATION LAW
dc.subject	AUDIT REPORTS
dc.subject	AUDITED FINANCIAL STATEMENTS
dc.subject	AUDITING
dc.subject	AUDITING PROFESSION
dc.subject	AUDITING STANDARDS
dc.subject	AUDITORS
dc.subject	AUDITS
dc.subject	BALANCE SHEET
dc.subject	BANK BORROWING
dc.subject	BANK LENDING
dc.subject	BANK LENDING POLICIES
dc.subject	BANKING LAW
dc.subject	BANKING LAWS
dc.subject	BANKING SECTOR
dc.subject	BANKING SUPERVISION
dc.subject	BANKS
dc.subject	BORROWER
dc.subject	BORROWING COSTS
dc.subject	BUSINESS COMMUNITY
dc.subject	BUSINESS ETHICS
dc.subject	BUSINESS FORECASTS
dc.subject	BUSINESS PLANS
dc.subject	CAPACITY ENHANCEMENT
dc.subject	CAPITAL STRUCTURE
dc.subject	CASH FLOW
dc.subject	CASH FLOW STATEMENTS
dc.subject	CENTRAL BANK
dc.subject	CIVIL CODE
dc.subject	COMMERCIAL BANKS
dc.subject	COMMERCIAL CODE
dc.subject	COMMERCIAL LAWS
dc.subject	CONFLICT OF INTEREST
dc.subject	CONSOLIDATED FINANCIAL STATEMENTS
dc.subject	CORPORATE GOVERNANCE
dc.subject	CORPORATE LAW
dc.subject	CORPORATE LAWS
dc.subject	CORPORATE REGISTRY
dc.subject	CREDITOR
dc.subject	CREDITOR RIGHTS
dc.subject	CURRENCY
dc.subject	DEBT
dc.subject	DEPOSIT
dc.subject	DEVELOPMENT BANK
dc.subject	DISCLAIMER OF OPINION
dc.subject	DOMESTIC BANK
dc.subject	DUE DILIGENCE
dc.subject	ECONOMIC STABILITY
dc.subject	ENFORCEMENT MECHANISMS
dc.subject	EQUIPMENT
dc.subject	EQUITY MARKETS
dc.subject	EXPENDITURE
dc.subject	EXTERNAL AUDITORS
dc.subject	FAIR VALUE
dc.subject	FINANCIAL INFORMATION
dc.subject	FINANCIAL INSTITUTIONS
dc.subject	FINANCIAL INSTRUMENTS
dc.subject	FINANCIAL MANAGEMENT
dc.subject	FINANCIAL PERFORMANCE
dc.subject	FINANCIAL REPORTING
dc.subject	FINANCIAL REPORTING STANDARDS
dc.subject	FINANCIAL SYSTEM
dc.subject	FINANCIAL YEARS
dc.subject	FOREIGN DIRECT INVESTMENT
dc.subject	FOREIGN INVESTMENT
dc.subject	FOREIGN INVESTORS
dc.subject	GAAP
dc.subject	GOOD PRACTICE
dc.subject	GOOD PRACTICES
dc.subject	GROSS DOMESTIC PRODUCT
dc.subject	HUMAN RESOURCE
dc.subject	IMAGE
dc.subject	IMMOVABLE PROPERTIES
dc.subject	IMMOVABLE PROPERTY
dc.subject	INCOME STATEMENTS
dc.subject	INCOME TAX
dc.subject	INCOME TAXES
dc.subject	INDUSTRIAL BANKS
dc.subject	INSTITUTIONAL CAPACITY
dc.subject	INSTRUMENT
dc.subject	INSURANCE
dc.subject	INSURANCE COMPANIES
dc.subject	INTANGIBLE
dc.subject	INTANGIBLE ASSETS
dc.subject	INTEREST RATES
dc.subject	INTERNATIONAL ACCOUNTING STANDARDS
dc.subject	INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subject	INTERNATIONAL DEVELOPMENT
dc.subject	INTERNATIONAL DEVELOPMENTS
dc.subject	INTERNATIONAL FINANCE
dc.subject	INTERNATIONAL STANDARDS
dc.subject	INVENTORIES
dc.subject	INVESTMENT POLICIES
dc.subject	ISLAMIC LAW
dc.subject	ISSUANCE
dc.subject	JUDICIAL REFORM
dc.subject	LAWS
dc.subject	LEGAL PROVISIONS
dc.subject	LEGAL REFORM
dc.subject	LEGAL SYSTEM
dc.subject	LEGISLATION
dc.subject	LENDING DECISIONS
dc.subject	LIMITED LIABILITIES
dc.subject	LIMITED LIABILITY
dc.subject	LLC
dc.subject	LOAN
dc.subject	LOAN APPLICATION
dc.subject	LOCAL BUSINESSES
dc.subject	LOCAL CAPACITY
dc.subject	LOCAL ECONOMY
dc.subject	LOCAL ENTERPRISES
dc.subject	MICRO ENTERPRISES
dc.subject	MONETARY FUND
dc.subject	MUNICIPALITIES
dc.subject	NEGOTIABLE INSTRUMENTS
dc.subject	NET PROFIT
dc.subject	NON-PERFORMING LOANS
dc.subject	PENALTIES
dc.subject	PRIVATE BANK
dc.subject	PRIVATE INVESTMENT
dc.subject	PRIVATIZATION
dc.subject	PRUDENTIAL REGULATIONS
dc.subject	QUALITY ASSURANCE
dc.subject	QUALITY CONTROL
dc.subject	REGISTRATION PROCESS
dc.subject	REGULATORY OVERSIGHT
dc.subject	REGULATORY STANDARDS
dc.subject	RETIREMENT
dc.subject	RETURNS
dc.subject	SECURITIES
dc.subject	SECURITIES REGULATION
dc.subject	SHAREHOLDERS
dc.subject	SUBSIDIARIES
dc.subject	TAX
dc.subject	TAX CONCESSION
dc.subject	TECHNICAL ASSISTANCE
dc.subject	TERRORISM
dc.subject	TRADING
dc.subject	TRANSPARENCY
dc.subject	TRUSTEES
dc.title	Afghanistan : Report on Observance of Standards and Codes - Accounting and Auditing
dc.type	Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
dc.coverage	South Asia
dc.coverage	South Asia
dc.coverage	South Asia
dc.coverage	Asia
dc.coverage	Afghanistan