Burkina Faso Accounting and Auditing
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 Stand...
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| Language: | English en_US |
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Washington, DC
2017
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| Online Access: | http://documents.worldbank.org/curated/en/805601468228926704/Burkina-Faso-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing http://hdl.handle.net/10986/27704 |
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okr-10986-277042021-04-23T14:04:42Z Burkina Faso Accounting and Auditing World Bank ACCESS TO FINANCING ACCESS TO LOANS ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTING ACCOUNTING CURRICULUM ACCOUNTING FIRMS ACCOUNTING FRAMEWORK ACCOUNTING PRACTICES ACCOUNTING RULES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ADVERTISING AUDIT COMMITTEES AUDIT OFFICES AUDIT RISK AUDIT STANDARDS AUDITED ACCOUNTS AUDITING AUDITING PROCEDURES AUDITING PROFESSION AUDITING STANDARDS AUDITING TRAINING AUDITORS AUDITS BALANCE SHEET BANKING LAW BANKING REGULATIONS BANKING SECTOR BANKING SYSTEM BANKS BENEFICIARIES BILLING BOARDS OF DIRECTORS BOOKKEEPING BUDGETARY SUPPORT BUSINESS COMBINATIONS BUSINESS LAW CAPACITY BUILDING CAPITAL REQUIREMENT CASH FLOW CASH FLOW STATEMENTS CENTRAL BANK CERTIFIED PUBLIC ACCOUNTANTS CHARTS OF ACCOUNTS COMMERCIAL LAW COMPANY LAW CONSOLIDATION COOPERATIVES CREDIBILITY CURRENCY DEBENTURE DEPOSIT DEPOSITS EXCHANGE RATE EXPENDITURE FINANCIAL ASSETS FINANCIAL DATA FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MARKET FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SUPPORT FINANCIAL SYSTEM FINANCIAL SYSTEMS FINANCIAL YEARS FOREIGN CURRENCY GOOD PRACTICES GROSS DOMESTIC PRODUCT HOLDING HOST COUNTRY HUMAN RESOURCES INDIVIDUAL ACCOUNTS INFORMATION SYSTEMS INSTITUTIONAL CAPACITIES INSURANCE INSURANCE COMPANIES INSURANCE MARKETS INSURANCE POLICIES INSURANCE POLICY INTERNAL AUDIT INTERNAL AUDITING INTERNAL AUDITORS INTERNAL AUDITS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL STANDARD INTERNATIONAL STANDARDS INVESTMENT PROJECTS ISSUERS OF SECURITIES LAWS LEGAL ENVIRONMENTS LEGAL OBLIGATIONS LEGAL SYSTEM LEGISLATION LENDING DECISIONS LENDING INSTITUTIONS LIMITED LIABILITY LOAN LOAN REPAYMENT MANDATES MARKET PARTICIPANTS MARKETING MICROCREDIT MICROENTERPRISES MICROFINANCE MICROFINANCE INSTITUTIONS MICROFINANCE SECTOR MINIMUM CAPITAL REQUIREMENT MINISTRIES OF FINANCE MINORITY SHAREHOLDER MONETARY AUTHORITIES MONETARY FUND MONETARY POLICY NOTARIES NOTARY PRIVATE INVESTMENT PRODUCTIVITY PROVISIONING RULES PUBLIC ACCOUNTANTS PUBLIC ACCOUNTING PUBLIC ENTERPRISES PUBLIC FINANCE PUBLIC FINANCES PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC SAVINGS QUALITY ASSURANCE QUALITY CONTROL QUALITY OF EDUCATION REGULATORY FRAMEWORK RETIREMENT SALES SHAREHOLDER SHAREHOLDERS STATE ENTERPRISES STOCK EXCHANGE STOCK MARKET SUBSIDIARIES SUBSIDIARY TAX TAX BENEFITS TAX INCENTIVES TAXATION TECHNICAL ASSISTANCE TRADING TRANSPARENCY TREASURY TREATY 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. 2017-08-10T19:45:20Z 2017-08-10T19:45:20Z 2010-04 Report http://documents.worldbank.org/curated/en/805601468228926704/Burkina-Faso-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing http://hdl.handle.net/10986/27704 English en_US Report on Observance of Standards and Codes; CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC Economic & Sector Work :: Accounting and Auditing Assessment Economic & Sector Work Africa Burkina Faso |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCESS TO FINANCING ACCESS TO LOANS ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTING ACCOUNTING CURRICULUM ACCOUNTING FIRMS ACCOUNTING FRAMEWORK ACCOUNTING PRACTICES ACCOUNTING RULES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ADVERTISING AUDIT COMMITTEES AUDIT OFFICES AUDIT RISK AUDIT STANDARDS AUDITED ACCOUNTS AUDITING AUDITING PROCEDURES AUDITING PROFESSION AUDITING STANDARDS AUDITING TRAINING AUDITORS AUDITS BALANCE SHEET BANKING LAW BANKING REGULATIONS BANKING SECTOR BANKING SYSTEM BANKS BENEFICIARIES BILLING BOARDS OF DIRECTORS BOOKKEEPING BUDGETARY SUPPORT BUSINESS COMBINATIONS BUSINESS LAW CAPACITY BUILDING CAPITAL REQUIREMENT CASH FLOW CASH FLOW STATEMENTS CENTRAL BANK CERTIFIED PUBLIC ACCOUNTANTS CHARTS OF ACCOUNTS COMMERCIAL LAW COMPANY LAW CONSOLIDATION COOPERATIVES CREDIBILITY CURRENCY DEBENTURE DEPOSIT DEPOSITS EXCHANGE RATE EXPENDITURE FINANCIAL ASSETS FINANCIAL DATA FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MARKET FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SUPPORT FINANCIAL SYSTEM FINANCIAL SYSTEMS FINANCIAL YEARS FOREIGN CURRENCY GOOD PRACTICES GROSS DOMESTIC PRODUCT HOLDING HOST COUNTRY HUMAN RESOURCES INDIVIDUAL ACCOUNTS INFORMATION SYSTEMS INSTITUTIONAL CAPACITIES INSURANCE INSURANCE COMPANIES INSURANCE MARKETS INSURANCE POLICIES INSURANCE POLICY INTERNAL AUDIT INTERNAL AUDITING INTERNAL AUDITORS INTERNAL AUDITS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL STANDARD INTERNATIONAL STANDARDS INVESTMENT PROJECTS ISSUERS OF SECURITIES LAWS LEGAL ENVIRONMENTS LEGAL OBLIGATIONS LEGAL SYSTEM LEGISLATION LENDING DECISIONS LENDING INSTITUTIONS LIMITED LIABILITY LOAN LOAN REPAYMENT MANDATES MARKET PARTICIPANTS MARKETING MICROCREDIT MICROENTERPRISES MICROFINANCE MICROFINANCE INSTITUTIONS MICROFINANCE SECTOR MINIMUM CAPITAL REQUIREMENT MINISTRIES OF FINANCE MINORITY SHAREHOLDER MONETARY AUTHORITIES MONETARY FUND MONETARY POLICY NOTARIES NOTARY PRIVATE INVESTMENT PRODUCTIVITY PROVISIONING RULES PUBLIC ACCOUNTANTS PUBLIC ACCOUNTING PUBLIC ENTERPRISES PUBLIC FINANCE PUBLIC FINANCES PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC SAVINGS QUALITY ASSURANCE QUALITY CONTROL QUALITY OF EDUCATION REGULATORY FRAMEWORK RETIREMENT SALES SHAREHOLDER SHAREHOLDERS STATE ENTERPRISES STOCK EXCHANGE STOCK MARKET SUBSIDIARIES SUBSIDIARY TAX TAX BENEFITS TAX INCENTIVES TAXATION TECHNICAL ASSISTANCE TRADING TRANSPARENCY TREASURY TREATY |
| spellingShingle |
ACCESS TO FINANCING ACCESS TO LOANS ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTING ACCOUNTING CURRICULUM ACCOUNTING FIRMS ACCOUNTING FRAMEWORK ACCOUNTING PRACTICES ACCOUNTING RULES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ADVERTISING AUDIT COMMITTEES AUDIT OFFICES AUDIT RISK AUDIT STANDARDS AUDITED ACCOUNTS AUDITING AUDITING PROCEDURES AUDITING PROFESSION AUDITING STANDARDS AUDITING TRAINING AUDITORS AUDITS BALANCE SHEET BANKING LAW BANKING REGULATIONS BANKING SECTOR BANKING SYSTEM BANKS BENEFICIARIES BILLING BOARDS OF DIRECTORS BOOKKEEPING BUDGETARY SUPPORT BUSINESS COMBINATIONS BUSINESS LAW CAPACITY BUILDING CAPITAL REQUIREMENT CASH FLOW CASH FLOW STATEMENTS CENTRAL BANK CERTIFIED PUBLIC ACCOUNTANTS CHARTS OF ACCOUNTS COMMERCIAL LAW COMPANY LAW CONSOLIDATION COOPERATIVES CREDIBILITY CURRENCY DEBENTURE DEPOSIT DEPOSITS EXCHANGE RATE EXPENDITURE FINANCIAL ASSETS FINANCIAL DATA FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MARKET FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SUPPORT FINANCIAL SYSTEM FINANCIAL SYSTEMS FINANCIAL YEARS FOREIGN CURRENCY GOOD PRACTICES GROSS DOMESTIC PRODUCT HOLDING HOST COUNTRY HUMAN RESOURCES INDIVIDUAL ACCOUNTS INFORMATION SYSTEMS INSTITUTIONAL CAPACITIES INSURANCE INSURANCE COMPANIES INSURANCE MARKETS INSURANCE POLICIES INSURANCE POLICY INTERNAL AUDIT INTERNAL AUDITING INTERNAL AUDITORS INTERNAL AUDITS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL STANDARD INTERNATIONAL STANDARDS INVESTMENT PROJECTS ISSUERS OF SECURITIES LAWS LEGAL ENVIRONMENTS LEGAL OBLIGATIONS LEGAL SYSTEM LEGISLATION LENDING DECISIONS LENDING INSTITUTIONS LIMITED LIABILITY LOAN LOAN REPAYMENT MANDATES MARKET PARTICIPANTS MARKETING MICROCREDIT MICROENTERPRISES MICROFINANCE MICROFINANCE INSTITUTIONS MICROFINANCE SECTOR MINIMUM CAPITAL REQUIREMENT MINISTRIES OF FINANCE MINORITY SHAREHOLDER MONETARY AUTHORITIES MONETARY FUND MONETARY POLICY NOTARIES NOTARY PRIVATE INVESTMENT PRODUCTIVITY PROVISIONING RULES PUBLIC ACCOUNTANTS PUBLIC ACCOUNTING PUBLIC ENTERPRISES PUBLIC FINANCE PUBLIC FINANCES PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC SAVINGS QUALITY ASSURANCE QUALITY CONTROL QUALITY OF EDUCATION REGULATORY FRAMEWORK RETIREMENT SALES SHAREHOLDER SHAREHOLDERS STATE ENTERPRISES STOCK EXCHANGE STOCK MARKET SUBSIDIARIES SUBSIDIARY TAX TAX BENEFITS TAX INCENTIVES TAXATION TECHNICAL ASSISTANCE TRADING TRANSPARENCY TREASURY TREATY World Bank Burkina Faso Accounting and Auditing |
| geographic_facet |
Africa Burkina Faso |
| relation |
Report on Observance of Standards and Codes; |
| description |
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. |
| format |
Report |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Burkina Faso Accounting and Auditing |
| title_short |
Burkina Faso Accounting and Auditing |
| title_full |
Burkina Faso Accounting and Auditing |
| title_fullStr |
Burkina Faso Accounting and Auditing |
| title_full_unstemmed |
Burkina Faso Accounting and Auditing |
| title_sort |
burkina faso accounting and auditing |
| publisher |
Washington, DC |
| publishDate |
2017 |
| url |
http://documents.worldbank.org/curated/en/805601468228926704/Burkina-Faso-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing http://hdl.handle.net/10986/27704 |
| _version_ |
1764464455835451392 |