West Bank and Gaza : Report on the Observance of Standards and Codes - Accounting and Auditing

West Bank and Gaza : Report on the Observance of Standards and Codes - Accounting and Auditing

This Report on the Observance of Standards and Codes for Accounting and Auditing (ROSC A&A) is a part of the World Bank (WB) and International Monetary Fund (IMF) joint initiative to review countries use of 12 internationally recognized standar...

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Bibliographic Details
Main Author:	World Bank
Format:	Accounting and Auditing Assessment (ROSC)
Language:	English
Published:	World Bank 2012
Subjects:	ACCEPTABLE COLLATERAL ACCESS TO FINANCING ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING RULES ACCOUNTING SERVICES ACCOUNTING TREATMENT ACCUMULATED DEPRECIATION AFFILIATES ALLOCATION OF CAPITAL ARREARS AUDIT COMMITTEE AUDIT REPORTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PRINCIPLES AUDITING PROFESSION AUDITING STANDARDS AUDITOR ROTATION AUDITORS AUDITS BALANCE SHEET BANK LOAN BANKING INSTITUTIONS BANKING LAW BANKING SECTOR BANKING SUPERVISION BANKING SYSTEM BANKS BOOK VALUE BOOKKEEPING BUDGETARY SUPPORT BUSINESS ADMINISTRATION BUSINESS COMMUNITY CAPITAL MARKET CAPITAL MARKETS CAPITAL REQUIREMENTS CAPITALIZATION CASH FLOW CASHFLOW CERTIFIED PUBLIC ACCOUNTANTS CHECKS COMMERCIAL BANKS COMPANY LAW COMPANY LAWS CONTINGENT LIABILITIES CORPORATE BORROWERS CORPORATE GOVERNANCE COST OF CAPITAL CREDIT BUREAU CURRENCY CURRENT ASSETS DEVELOPING COUNTRIES DISCLOSURE REQUIREMENTS DUE DILIGENCE EARNINGS PER SHARE ECONOMIC STABILITY ENTRY REQUIREMENTS EQUIPMENT EXTERNAL AUDITORS FAIR VALUE FAIR VALUES FINANCIAL ASSETS FINANCIAL CRISIS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL MANAGEMENT FINANCIAL MARKET FINANCIAL POLICIES FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SECTOR DEVELOPMENT FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL TRANSACTIONS FOREIGN DIRECT INVESTMENT FOREIGN PORTFOLIO INVESTMENT FUTURE CASH FLOWS GAAP GOOD PRACTICE GOOD PRACTICES GOVERNANCE STANDARDS HOLDING IMAGE INADEQUATE DISCLOSURE INCOME TAX INCOME TAXES INFORMATION SYSTEM INSTITUTIONAL INVESTOR INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE INDUSTRY INSURANCE PRODUCTS INTEREST RATE INTERNAL AUDITORS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANK INTERNATIONAL STANDARD INTERNATIONAL STANDARDS INVENTORIES INVESTMENT ACTIVITIES INVESTMENT CLIMATE INVESTMENT FUND ISLAMIC BANKING ISLAMIC FINANCE ISLAMIC FINANCIAL INSTITUTIONS ISSUANCE LAWS LEGAL FRAMEWORK LEGISLATION LETTERS OF CREDIT LIMITED LIABILITY LIMITED PARTNERSHIP LOAN GUARANTEE LOCAL CURRENCY LOSS STATEMENT LOSS STATEMENTS MANDATES MARKET ACCESS MARKET CAPITALIZATION MARKET DEVELOPMENT MARKET ECONOMY MARKET TRADING MARKET VALUE MICRO FINANCE MICRO-FINANCE MICRO-FINANCE INSTITUTIONS MONETARY AUTHORITY MONETARY FUND MUNICIPALITIES NET REALIZABLE VALUE NEW PRODUCTS OPEN MARKET OPERATING COSTS OPERATING LEASES ORIGINAL AMOUNTS PENALTIES PENSION PENSION FUNDS PENSIONS PORTFOLIO PRIVATE INVESTMENT PUBLIC INVESTMENT PUBLIC RELATIONS PURCHASING PURCHASING POWER QUALITY ASSURANCE QUALITY CONTROL RECURRENT EXPENDITURES REGULATORY FRAMEWORK REGULATORY INFRASTRUCTURE REMITTANCES RETIREMENT RETURN RETURNS REVALUATION SURPLUS RISK MANAGEMENT SALES SAVINGS SAVINGS ACCOUNTS SECURITIES SECURITIES EXCHANGE SECURITIES LAW SECURITIES MARKET SECURITIES MARKET LAW SELLING SHAREHOLDERS SHAREHOLDERS´ EQUITY STOCK EXCHANGE STOCK EXCHANGES SUBSIDIARIES SUBSTITUTES SUPERVISORY FRAMEWORK TAX TAX ADMINISTRATION TAX BENEFITS TAX RATES TECHNICAL ASSISTANCE TELECOMMUNICATIONS TRADE FINANCE TRADE FINANCING TRADING TRADING SYSTEMS TRANSACTION TRANSPARENCY TREASURY TURNOVER VALUATION
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=000020439_20100903114004 http://hdl.handle.net/10986/2898

Internet

http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000020439_20100903114004
http://hdl.handle.net/10986/2898