Nepal Report on the Observance of Standards and Codes : Accounting and Auditing

This report provides an assessment of accounting, financial reporting and auditing requirements and practices in Nepal. The report uses international financial reporting standards and international standards on auditing as benchmarks and draws on international experience and good practices in the fi...

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Main Author:	World Bank Group
Other Authors:	test
Format:	Report
Language:	en_US
Published:	World Bank, Washington, DC 2016
Subjects:	accounting policies accounting education accounting training standard-setting auditing standards statutory framework auditing practices financing reporting practices financial statements international standards
Online Access:	http://hdl.handle.net/10986/23733

id	okr-10986-23733
recordtype	oai_dc
spelling	okr-10986-237332021-04-23T14:04:17Z Nepal Report on the Observance of Standards and Codes : Accounting and Auditing World Bank Group test test test test test accounting policies accounting education accounting training standard-setting auditing standards statutory framework auditing practices financing reporting practices financial statements international standards This report provides an assessment of accounting, financial reporting and auditing requirements and practices in Nepal. The report uses international financial reporting standards and international standards on auditing as benchmarks and draws on international experience and good practices in the field of accounting and audit to assess the quality of financial reporting and make policy recommendations. The reports on the observance of standards and codes (ROSC) accounting and auditing addresses two strategic objectives in the Country Partnership Strategy FY14-FY18 (poverty reduction and shared prosperity). The report aims to support the Government of Nepal in preparing a country action plan aimed at further enhancing the quality of corporate financial reporting to facilitate improvement of business climate, attract foreign direct investment, and foster business development. The policy recommendations also target small and medium enterprises that form the backbone of Nepal's economy. 2016-02-04T17:07:18Z 2016-02-04T17:07:18Z 2015-06 Report http://hdl.handle.net/10986/23733 en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) South Asia Nepal
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	en_US
topic	accounting policies accounting education accounting training standard-setting auditing standards statutory framework auditing practices financing reporting practices financial statements international standards
spellingShingle	accounting policies accounting education accounting training standard-setting auditing standards statutory framework auditing practices financing reporting practices financial statements international standards World Bank Group Nepal Report on the Observance of Standards and Codes : Accounting and Auditing
geographic_facet	South Asia Nepal
description	This report provides an assessment of accounting, financial reporting and auditing requirements and practices in Nepal. The report uses international financial reporting standards and international standards on auditing as benchmarks and draws on international experience and good practices in the field of accounting and audit to assess the quality of financial reporting and make policy recommendations. The reports on the observance of standards and codes (ROSC) accounting and auditing addresses two strategic objectives in the Country Partnership Strategy FY14-FY18 (poverty reduction and shared prosperity). The report aims to support the Government of Nepal in preparing a country action plan aimed at further enhancing the quality of corporate financial reporting to facilitate improvement of business climate, attract foreign direct investment, and foster business development. The policy recommendations also target small and medium enterprises that form the backbone of Nepal's economy.
author2	test
author_facet	test World Bank Group
format	Report
author	World Bank Group
author_sort	World Bank Group
title	Nepal Report on the Observance of Standards and Codes : Accounting and Auditing
title_short	Nepal Report on the Observance of Standards and Codes : Accounting and Auditing
title_full	Nepal Report on the Observance of Standards and Codes : Accounting and Auditing
title_fullStr	Nepal Report on the Observance of Standards and Codes : Accounting and Auditing
title_full_unstemmed	Nepal Report on the Observance of Standards and Codes : Accounting and Auditing
title_sort	nepal report on the observance of standards and codes : accounting and auditing
publisher	World Bank, Washington, DC
publishDate	2016
url	http://hdl.handle.net/10986/23733
_version_	1764454662869614592

Nepal Report on the Observance of Standards and Codes : Accounting and Auditing

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