Nepal - Public Sector Accounting and Auditing : A Comparison to International Standards

This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to prov...

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Bibliographic Details
Main Author:	World Bank
Format:	Other Financial Accountability Study
Language:	English
Published:	Washington, DC 2012
Subjects:	ACCESS TO INFORMATION ACCOUNTABILITY ACCOUNTING POLICIES ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCOUNTING SYSTEMS ACCRUAL ACCOUNTING ACCRUAL BASIS ADMINISTRATIVE PROCESSES ALLOCATION AMENDMENT ANNUAL REPORT ANNUAL REVENUE ASSET MANAGEMENT AUDIT OFFICE AUDIT SYSTEM AUDITING STANDARDS AUDITOR GENERAL AUDITORS BANKS BUDGET FORMULATION CAPACITY BUILDING CAPACITY-BUILDING CASH ACCOUNTING CASH BASIS CIVIL SERVICE CODE OF CONDUCT CODE OF ETHICS COMPTROLLER GENERAL CONSOLIDATED FINANCIAL STATEMENTS CONTINGENT LIABILITIES CORPORATE GOVERNANCE CORRECTIVE ACTION DECISION-MAKING ECONOMIC DEVELOPMENT EDUCATION PROGRAM ELECTRICITY EXPENDITURE EXPENDITURE DATA EXPENDITURE POLICIES EXPENDITURES EXTERNAL AUDITS FINAL REPORT FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL ADMINISTRATION FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL RESOURCES FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL AFFAIRS FOREIGN AFFAIRS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GOVERNMENT ACCOUNTS GOVERNMENT BUDGET GOVERNMENT DEPARTMENTS GOVERNMENT SPENDING INSTITUTIONAL DEVELOPMENT INTERNAL AUDIT INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ORGANIZATION INTERNATIONAL STANDARDS LAWS LEGAL FRAMEWORK LEGAL INSTRUMENT LEGISLATION LEGISLATIVE SCRUTINY MANDATORY REQUIREMENTS MEMBER COUNTRIES MINISTRY OF FINANCE MUNICIPALITIES NATIONAL ACCOUNTING NATIONAL AUDIT NATIONAL STANDARD PENALTIES PENSIONS PERFORMANCE AUDIT PERFORMANCE AUDITING PERFORMANCE INDICATORS PERFORMANCE MEASUREMENT PROGRAMS PUBLIC PUBLIC ACCOUNTS PUBLIC ENTERPRISE PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC ORGANIZATIONS PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ORGANIZATIONS PUBLIC WORKS QUALITY ASSURANCE REFORM PROGRAM SENIOR OFFICIALS STATUTORY AUTHORITY SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TECHNICAL ASSISTANCE TRANSPARENCY TREASURY WATER SUPPLY
Online Access:	http://documents.worldbank.org/curated/en/2007/05/7782581/nepal-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/7751

Internet

http://documents.worldbank.org/curated/en/2007/05/7782581/nepal-public-sector-accounting-auditing-comparison-international-standards
http://hdl.handle.net/10986/7751

Nepal - Public Sector Accounting and Auditing : A Comparison to International Standards

Internet

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