Report on the Observance of Standards and Codes on Accounting and Auditing : Indonesia
Reports on the Observance of Standards and Codes Accounting and Auditing (‘ROSC A&A’) assessfinancial reporting and auditing standards, institutions and practices in participating countries.These reports form part of a joint initiative implemen...
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| Format: | Report |
| Language: | English |
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World Bank, Washington, DC
2019
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| Online Access: | http://documents.worldbank.org/curated/en/478551576872263951/Indonesia-Report-on-the-observance-of-standards-and-codes-accounting-and-auditing http://hdl.handle.net/10986/33092 |
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okr-10986-330922021-09-17T04:08:40Z Report on the Observance of Standards and Codes on Accounting and Auditing : Indonesia World Bank Group FINANCIAL REPORTING AUDITING INTERNATIONAL FINANCIAL REPORTING STANDARDS ACCOUNTABILITY ACCOUNTING STANDARDS CORPORATE RESPONSIBLITY BANKING REGULATION INSURANCE MICROFINANCE SMALL AND MEDIUM ENTERPRISE SME FINANCE Reports on the Observance of Standards and Codes Accounting and Auditing (‘ROSC A&A’) assessfinancial reporting and auditing standards, institutions and practices in participating countries.These reports form part of a joint initiative implemented by the World Bank and the InternationalMonetary Fund to review the quality of implementation of internationally recognized standardsand principles in 12 key areas (‘the ROSC program’) with a view to promoting financial andeconomic stability. This report provides an assessment of financial reporting and auditing requirements and practices within the corporate sector in Indonesia and sets forth areas for consideration for improving the institutional environment for A&A. The ROSC A&A used international benchmarks of good practice governing financial reporting and auditing in the assessment, includingInternational Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA).This report updates an earlier assessment which was published in 2011 and was undertakenfollowing a formal request from the Government of Indonesia. 2019-12-24T15:31:39Z 2019-12-24T15:31:39Z 2018-05-01 Report http://documents.worldbank.org/curated/en/478551576872263951/Indonesia-Report-on-the-observance-of-standards-and-codes-accounting-and-auditing http://hdl.handle.net/10986/33092 English 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 East Asia and Pacific Indonesia |
| repository_type |
Digital Repository |
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Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
FINANCIAL REPORTING AUDITING INTERNATIONAL FINANCIAL REPORTING STANDARDS ACCOUNTABILITY ACCOUNTING STANDARDS CORPORATE RESPONSIBLITY BANKING REGULATION INSURANCE MICROFINANCE SMALL AND MEDIUM ENTERPRISE SME FINANCE |
| spellingShingle |
FINANCIAL REPORTING AUDITING INTERNATIONAL FINANCIAL REPORTING STANDARDS ACCOUNTABILITY ACCOUNTING STANDARDS CORPORATE RESPONSIBLITY BANKING REGULATION INSURANCE MICROFINANCE SMALL AND MEDIUM ENTERPRISE SME FINANCE World Bank Group Report on the Observance of Standards and Codes on Accounting and Auditing : Indonesia |
| geographic_facet |
East Asia and Pacific Indonesia |
| description |
Reports on the Observance of Standards
and Codes Accounting and Auditing (‘ROSC A&A’)
assessfinancial reporting and auditing standards,
institutions and practices in participating countries.These
reports form part of a joint initiative implemented by the
World Bank and the InternationalMonetary Fund to review the
quality of implementation of internationally recognized
standardsand principles in 12 key areas (‘the ROSC program’)
with a view to promoting financial andeconomic stability.
This report provides an assessment of financial reporting
and auditing requirements and practices within the corporate
sector in Indonesia and sets forth areas for consideration
for improving the institutional environment for A&A. The
ROSC A&A used international benchmarks of good practice
governing financial reporting and auditing in the
assessment, includingInternational Financial Reporting
Standards (IFRS) and International Standards on Auditing
(ISA).This report updates an earlier assessment which was
published in 2011 and was undertakenfollowing a formal
request from the Government of Indonesia. |
| format |
Report |
| author |
World Bank Group |
| author_facet |
World Bank Group |
| author_sort |
World Bank Group |
| title |
Report on the Observance of Standards and Codes on Accounting and Auditing : Indonesia |
| title_short |
Report on the Observance of Standards and Codes on Accounting and Auditing : Indonesia |
| title_full |
Report on the Observance of Standards and Codes on Accounting and Auditing : Indonesia |
| title_fullStr |
Report on the Observance of Standards and Codes on Accounting and Auditing : Indonesia |
| title_full_unstemmed |
Report on the Observance of Standards and Codes on Accounting and Auditing : Indonesia |
| title_sort |
report on the observance of standards and codes on accounting and auditing : indonesia |
| publisher |
World Bank, Washington, DC |
| publishDate |
2019 |
| url |
http://documents.worldbank.org/curated/en/478551576872263951/Indonesia-Report-on-the-observance-of-standards-and-codes-accounting-and-auditing http://hdl.handle.net/10986/33092 |
| _version_ |
1764477958537347072 |