Papua New Guinea Report on the Observance of Standards and Codes : Accounting and Auditing

The main purpose of the Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC A&A) review exercise, conducted at the request of the Government of Papua New Guinea, is to propose policy recommendations that will strength...

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Bibliographic Details
Main Author:	World Bank Group
Format:	Report
Language:	English English
Published:	Washington, DC 2015
Subjects:	ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING FIRMS ACCOUNTING POLICIES ACCOUNTING PRACTICES ACCOUNTING PRINCIPLES ACCOUNTING RECORDS ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTS ACQUISITION ACTUARIES ADB AUDIT COMMITTEE AUDIT COMMITTEES AUDIT REPORTS AUDITED ACCOUNTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITOR ROTATION AUDITORS AUDITS BALANCE SHEET BALANCE SHEETS BANKING ASSETS BANKING CORPORATION BANKING SECTOR BANKING SECTOR ASSETS BANKING SERVICES BILLS BROKERS BUSINESS ADMINISTRATION BUSINESS COMMUNITY BUSINESS FINANCE BUSINESS LAW CAPACITY BUILDING CAPACITY CONSTRAINTS CAPITAL ADEQUACY CAPITAL MARKETS CASH FLOW CASH FLOWS CENTRAL BANK CHECKS COLLATERAL COMMERCIAL BANK COMMERCIAL BANKS COMPLIANCE GAPS CONSOLIDATED FINANCIAL STATEMENTS CORPORATE GOVERNANCE CREDIT ENHANCEMENTS CREDIT RISK CREDITORS CURRENCY DEBT DEBTS DEPOSIT DEPOSITS DEVELOPING COUNTRIES DEVELOPMENT BANK DISCLAIMER OPINIONS DISCLOSURE REQUIREMENTS DUE DILIGENCE EMPLOYMENT ENFORCEMENT MECHANISMS ENFORCEMENT POWERS EQUITY CONTRIBUTIONS EXTERNAL AUDITORS FAIR VALUE FINANCIAL ACCOUNTING FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL INFRASTRUCTURE FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENT FINANCIAL INSTRUMENTS FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL RISK FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL TRANSACTIONS FIXED ASSETS FIXED INCOME FIXED INCOME MARKET FOREIGN DIRECT INVESTMENT FOREIGN EXCHANGES GAAP GOOD PRACTICE GROSS DOMESTIC PRODUCT HOLDING HOUSEHOLD INCOMES HUMAN DEVELOPMENT INFORMATION SYSTEMS INSTRUMENT INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE PREMIUMS INTERNAL AUDIT INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL AUDITING STANDARDS INTERNATIONAL BANK INTERNATIONAL STANDARDS INVESTMENT DECISIONS LAWS LEGAL SYSTEM LEGISLATION LIABILITY LIFE INSURANCE LIFE INSURANCE COMPANIES LIFE INSURANCE COMPANY LIQUIDITY LIVING STANDARDS LOAN LOCAL ECONOMY LOSS STATEMENT MANAGEMENT ACCOUNTING MARKET CAPITALIZATION MARKET PRICE MICROFINANCE MONETARY FUND NATURAL DISASTERS NATURAL RESOURCES NET ASSETS PARENT COMPANIES PEER REVIEW PENALTIES PORTFOLIO PRIVATE INVESTMENT PRODUCTIVITY PRUDENTIAL STANDARD PRUDENTIAL STANDARDS PUBLIC ENTERPRISES PUBLIC FINANCES PUBLIC INVESTMENT QUALITY ASSURANCE REGULATORY CAPACITY REGULATORY FRAMEWORK REGULATORY OVERSIGHT RETIREMENT RETURN RETURNS RISK MANAGEMENT RULE OF LAW SAVINGS SECURITIES SHAREHOLDER SHAREHOLDERS SMALL BUSINESS SMALL BUSINESSES SOLVENCY STATUTORY REQUIREMENTS STOCK EXCHANGE STOCK MARKET STOCK MARKETS STOCKS SUBSIDIARIES SUBSIDIARY SUPERANNUATION TAX TAX COMPLIANCE TAXATION TELECOMMUNICATIONS TRADING TRANSPARENCY TRANSPORT TREASURY TRUST DEED TRUSTEE VALUATION VALUATIONS
Online Access:	http://documents.worldbank.org/curated/en/2015/02/24172177/papua-new-guinea-report-observance-standards-codes-rosc-accounting-auditing-module http://hdl.handle.net/10986/21793