Bhutan - Report on the Observance of Standards and Codes : Accounting and Auditing

Bhutan - Report on the Observance of Standards and Codes : Accounting and Auditing

Bhutan has registered rapid economic growth in the recent past. But the private sector's contribution to this growth has not been significant. Recognizing that the private sector can play an important role as an engine of growth, the Royal Gov...

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Bibliographic Details
Main Author:	World Bank
Format:	Accounting and Auditing Assessment (ROSC)
Language:	English
Published:	World Bank 2012
Subjects:	ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING AUDITING STANDARDS ACCOUNTING FRAMEWORK ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING RECORDS ACCOUNTING REFORM ACCOUNTING RULES ACCOUNTING STANDARD ACCOUNTING TREATMENT ACCOUNTS ADB ARREARS ASSET BASE ASSOCIATED COMPANIES AUDIT COMMITTEE AUDIT COMMITTEES AUDIT REPORTS AUDITED ACCOUNTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROCEDURES AUDITING PROFESSION AUDITORS AUDITS BALANCE SHEET BANK CREDIT BANKING SECTOR BANKS BID BIDS BUDGETING BUSINESS ADMINISTRATION BUSINESS ETHICS CAPITAL EXPENDITURES CAPITAL MARKETS CASH FLOW CASH FLOWS CENTRAL DEPOSITORY CERTIFIED PUBLIC ACCOUNTANTS COMPETITIVE BIDDING CORPORATE BONDS CORPORATE GOVERNANCE CORPORATE LAWS CREDIBILITY CREDIT RATING CREDIT RATING AGENCIES CREDIT SALES CREDITOR CREDITOR RIGHTS CREDITORS CURRENCY CUSTOMER SERVICE DEBT DEBT SECURITIES DEBTORS DEFAULTS DEPOSITORS DEPOSITS DEPRECIATION DERIVATIVES DEVELOPMENT BANK DEVELOPMENT FINANCE DISCLOSURE REQUIREMENTS DOMESTIC MARKET DUE DILIGENCE EARNINGS PER SHARE ECONOMIC DEVELOPMENT ECONOMIC STABILITY EMPLOYMENT ENFORCEMENT MECHANISMS ENTREPRENEURSHIP EQUIPMENT EXCHANGE COMMISSION EXPENDITURE EXPENDITURES EXTRAORDINARY ITEMS FINANCIAL CRISES FINANCIAL HEALTH FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL MARKET FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SECTOR DEVELOPMENT FINANCIAL SERVICES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL YEARS FIXED ASSETS FOREIGN CAPITAL FOREIGN DIRECT INVESTMENT FOREIGN INVESTMENTS GAAP GLOBAL ECONOMY GLOBAL FINANCIAL STABILITY GOVERNMENT SUBSIDY GROSS DOMESTIC PRODUCT GROSS OPERATING INCOME HOLDING HUMAN RESOURCE INCOME TAX INSIDER TRADING INSURANCE INSURANCE COMPANIES INSURANCE COMPANY INSURANCE CORPORATION INTANGIBLES INTEREST BURDEN INTEREST INCOME INTEREST PAYMENT INTERNAL AUDIT INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL FINANCIAL INSTITUTIONS INTERNATIONAL STANDARDS INVENTORIES INVENTORY INVESTING INVESTMENT CLIMATE IRREGULAR EXPENDITURE ISSUANCE LABOR MARKET LEGAL FRAMEWORK LEGAL PROVISION LEGISLATION LIABILITY LIEN LIQUIDITY LOAN LOAN AMOUNTS MANDATES MARKET CAPITALIZATION MARKET CONDITIONS MARKET PRICES MARKETING MICRO ENTERPRISES MONETARY AUTHORITY MONETARY FUND MORTGAGE MORTGAGE DEED NATIONAL BANK NET REALIZABLE VALUE NON-PERFORMING LOANS OPERATING INCOME ORDERLY TRADING OUTSTANDING ADVANCES OUTSTANDING AMOUNTS PENSION PORTFOLIO PROCUREMENT PROFITABILITY PRUDENTIAL REGULATIONS PUBLIC OFFERINGS QUALITY ASSURANCE QUALITY CONTROL REGULATORY CONSTRAINTS REGULATORY FRAMEWORK REGULATORY FRAMEWORKS REPAYMENT REPORTING RESERVES RETAINED EARNINGS RETURNS SALES SECONDARY MARKET SECURITIES SECURITIES EXCHANGE SECURITIES MARKET SETTLEMENT SHAREHOLDERS SOLVENCY STATUTORY AUDITORS STATUTORY REQUIREMENTS STOCK EXCHANGE STOCKS SUBSIDIARIES SUBSIDIARY TAX TAX RATE TAXATION TECHNICAL ASSISTANCE TERM DEPOSITS TRADE SECTORS TRANSPARENCY TURNOVER VALUATION WARRANTS
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_20090820005844 http://hdl.handle.net/10986/3095

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_20090820005844
http://hdl.handle.net/10986/3095

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