Nicaragua : A Review of Accounting and Auditing Practices

This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on...

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Bibliographic Details
Main Author:	World Bank
Format:	Accounting and Auditing Assessment (ROSC)
Language:	English
Published:	World Bank 2012
Subjects:	ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING CURRICULA ACCOUNTING CURRICULUM ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING RULES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTING TREATMENT ACCOUNTS ACCUMULATED DEPRECIATION ACTUARIES AFFILIATES AUDIT COMMITTEE AUDIT REPORTS AUDIT STANDARD AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS AUTONOMY BALANCE SHEET BALANCE SHEETS BANK FOR INTERNATIONAL SETTLEMENTS BANKING ASSETS BANKING CRISIS BANKING SECTOR BANKING SECTOR ASSETS BANKING SUPERVISION BOND BONDED WAREHOUSE BONDED WAREHOUSES BONDS BUDGET CONSTRAINTS BUSINESS ADMINISTRATION BUSINESS COMBINATIONS BUSINESS COMMUNITY CAPACITY CONSTRAINTS CAPITAL FORMATION CAPITAL MARKETS CASH FLOW CASH FLOWS CD CENTRAL BANK CERTIFICATES OF DEPOSIT CIVIL CODE CIVIL LAW COLLATERAL COMMERCIAL BANKS COMMERCIAL PAPER CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION COOPERATIVES CORPORATE GOVERNANCE CREDIT RISK CREDIT RISK EXPOSURES CREDIT RISK MANAGEMENT CURRENCY CURRENT ASSETS DEBT DEBT RELIEF DEBTORS DERIVATIVES DEVELOPMENT BANK ECONOMIC DEVELOPMENT ECONOMIC RISK ENABLING ENVIRONMENT ENFORCEMENT MECHANISMS EQUIPMENT EXPENDITURE EXPENDITURES EXTERNAL AUDITORS EXTRAORDINARY ITEMS FACTORING FAIR VALUE FINANCIAL ACCOUNTING FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FISCAL POLICIES FOREIGN BANKS FORGIVENESS FRAUDS FUTURE CASH FLOWS GAAP GOOD PRACTICE GOODWILL GOVERNANCE STANDARD GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING STANDARDS GROSS DOMESTIC PRODUCT HUMAN CAPITAL HUMAN CAPITAL DEVELOPMENT HUMAN DEVELOPMENT INCOME INSTRUMENTS INCOME STATEMENTS INFORMATION SYSTEMS INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE POLICY INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL BANK INTERNATIONAL BANKING INTERNATIONAL FINANCIAL INSTITUTIONS INTERNATIONAL INVESTORS INTERNATIONAL SETTLEMENTS INTERNATIONAL STANDARDS INVENTORIES INVENTORY INVESTMENT CLIMATE LAWS LEGAL FRAMEWORK LEGAL PROVISIONS LEGAL SYSTEM LEGISLATION LENDERS LIABILITY LIQUID MARKET LOAN LOAN PORTFOLIO LOCAL BUSINESSES LOCAL STOCK EXCHANGE MANDATES MARKET PARTICIPANTS MARKET RISK MATURITY MATURITY DATES MICROCREDIT MICROFINANCE MICROFINANCE INSTITUTIONS MICROFINANCE SECTOR MONETARY FUND MONETARY POLICY NET ASSETS NEW ENTRANTS OPERATIONAL RISK OWNERSHIP STRUCTURE PENSION PENSION FUND PENSION FUNDS POTENTIAL INVESTORS PRIVATIZATION PROBABILITY OF DEFAULT PRODUCTIVITY PRUDENTIAL REQUIREMENTS PRUDENTIAL STANDARDS PRUDENTIAL SUPERVISION PUBLIC ACCOUNTANTS PUBLIC ACCOUNTING PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURES PUBLIC FUNDS PUBLIC REGISTRY PUBLIC SERVICES QUALITY ASSURANCE QUALITY CONTROL QUALITY OF EDUCATION RATES OF RETURN REAL SECTOR REGULATORY FRAMEWORK RESERVE RESERVES RETURN RISK MANAGEMENT SECONDARY MARKET SECURITIES SECURITIES EXCHANGE SECURITIES MARKET SEWAGE SHAREHOLDER SHAREHOLDERS SMALL BUSINESS SOLVENCY STOCK EXCHANGE SUBSIDIARY SYSTEMIC RISK TAX TAX CODE TAXATION TERRORISM TRADING TURNOVER VALUATION VALUATION OF SECURITIES
Online Access:	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20120229224926 http://hdl.handle.net/10986/2828

Internet

http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20120229224926
http://hdl.handle.net/10986/2828

Nicaragua : A Review of Accounting and Auditing Practices

Internet

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