Republic of Indonesia : Accounting and Auditing

The Government of Moldova's Economic Growth and Poverty Reduction Strategy Paper (EGPRSP) lays out an ambitious plan for sustaining growth and poverty reduction and reshaping the government to meet the needs of a market economy. The public expenditures envisaged under this ambitious plan, howev...

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Main Author:	World Bank
Format:	Accounting and Auditing Assessment (ROSC)
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCOUNTABILITY ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING FIRM ACCOUNTING FIRMS ACCOUNTING PRINCIPLES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTS ATTESTATION AUDIT COMMITTEES AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS BANK INDONESIA BANK OF INDONESIA BANKING LAW BANKING REGULATION BANKING SECTOR BANKS BOARDS OF DIRECTORS BOOKKEEPING BUSINESS ORGANIZATION CAPITAL ADEQUACY CAPITAL ADEQUACY RATIOS CAPITAL MARKETS CAPITAL REQUIREMENT CAPITALIZATION CERTIFIED PUBLIC ACCOUNTANTS COOPERATIVES CORPORATE GOVERNANCE DEBT DEBT INSTRUMENTS DEPOSITS ECONOMIC GROWTH FINANCIAL ACCOUNTING FINANCIAL ACCOUNTING STANDARDS FINANCIAL INSTITUTIONS FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SYSTEM FOREIGN BANKS GAAP GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GOOD PRACTICE GOOD PRACTICES GOVERNMENT BONDS GROSS DOMESTIC PRODUCT INFLATION INSURANCE INTEREST RATES INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INVESTMENT BANKERS LAWS LEGAL FRAMEWORK LEGISLATION MANAGEMENT ACCOUNTING MANDATES NONPERFORMING LOANS PACIFIC REGION PRIVATE SECTOR PRIVATIZATION PROFITABILITY PROVISIONS PRUDENTIAL REGULATIONS PUBLIC PUBLIC ACCOUNTANTS PUBLIC ACCOUNTING PUBLIC COMPANIES PUBLIC OFFERING PUBLIC SECTOR QUALITY ASSURANCE QUALITY CONTROL RETAINED EARNINGS STATUTORY AUDITORS TAXATION TECHNICAL ASSISTANCE TRANSPARENCY WORKING CAPITAL
Online Access:	http://documents.worldbank.org/curated/en/2005/06/7461683/indonesia-report-observance-standards-codes-rosc http://hdl.handle.net/10986/8746

id	okr-10986-8746
recordtype	oai_dc
spelling	okr-10986-87462021-04-23T14:02:40Z Republic of Indonesia : Accounting and Auditing World Bank ACCOUNTABILITY ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING FIRM ACCOUNTING FIRMS ACCOUNTING PRINCIPLES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTS ATTESTATION AUDIT COMMITTEES AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS BANK INDONESIA BANK OF INDONESIA BANKING LAW BANKING REGULATION BANKING SECTOR BANKS BOARDS OF DIRECTORS BOOKKEEPING BUSINESS ORGANIZATION CAPITAL ADEQUACY CAPITAL ADEQUACY RATIOS CAPITAL MARKETS CAPITAL REQUIREMENT CAPITALIZATION CERTIFIED PUBLIC ACCOUNTANTS COOPERATIVES CORPORATE GOVERNANCE DEBT DEBT INSTRUMENTS DEPOSITS ECONOMIC GROWTH FINANCIAL ACCOUNTING FINANCIAL ACCOUNTING STANDARDS FINANCIAL INSTITUTIONS FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SYSTEM FOREIGN BANKS GAAP GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GOOD PRACTICE GOOD PRACTICES GOVERNMENT BONDS GROSS DOMESTIC PRODUCT INFLATION INSURANCE INTEREST RATES INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INVESTMENT BANKERS LAWS LEGAL FRAMEWORK LEGISLATION MANAGEMENT ACCOUNTING MANDATES NONPERFORMING LOANS PACIFIC REGION PRIVATE SECTOR PRIVATIZATION PROFITABILITY PROVISIONS PRUDENTIAL REGULATIONS PUBLIC PUBLIC ACCOUNTANTS PUBLIC ACCOUNTING PUBLIC COMPANIES PUBLIC OFFERING PUBLIC SECTOR QUALITY ASSURANCE QUALITY CONTROL RETAINED EARNINGS STATUTORY AUDITORS TAXATION TECHNICAL ASSISTANCE TRANSPARENCY WORKING CAPITAL The Government of Moldova's Economic Growth and Poverty Reduction Strategy Paper (EGPRSP) lays out an ambitious plan for sustaining growth and poverty reduction and reshaping the government to meet the needs of a market economy. The public expenditures envisaged under this ambitious plan, however, vastly exceed the domestic resources available to the Government. Additional foreign budgetary support may help alleviate some of that resource constraint. Recognizing that the share of tax revenues and expenditures to GDP in Moldova already greatly exceed comparable international levels, generating additional domestic tax resources risks crowding out the private sector and undermining growth prospects. This suggests that in order to finance higher order public expenditures priorities, the Government needs to create fiscal space from within the existing resource envelope. This will require inter and intra-sectoral reallocation of expenditures and an increase in the efficiency of public spending rather than increasing the relative size of government. 2012-06-22T13:30:21Z 2012-06-22T13:30:21Z 2005-06 http://documents.worldbank.org/curated/en/2005/06/7461683/indonesia-report-observance-standards-codes-rosc http://hdl.handle.net/10986/8746 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) Economic & Sector Work East Asia and Pacific Asia Southeast Asia Indonesia
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	ACCOUNTABILITY ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING FIRM ACCOUNTING FIRMS ACCOUNTING PRINCIPLES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTS ATTESTATION AUDIT COMMITTEES AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS BANK INDONESIA BANK OF INDONESIA BANKING LAW BANKING REGULATION BANKING SECTOR BANKS BOARDS OF DIRECTORS BOOKKEEPING BUSINESS ORGANIZATION CAPITAL ADEQUACY CAPITAL ADEQUACY RATIOS CAPITAL MARKETS CAPITAL REQUIREMENT CAPITALIZATION CERTIFIED PUBLIC ACCOUNTANTS COOPERATIVES CORPORATE GOVERNANCE DEBT DEBT INSTRUMENTS DEPOSITS ECONOMIC GROWTH FINANCIAL ACCOUNTING FINANCIAL ACCOUNTING STANDARDS FINANCIAL INSTITUTIONS FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SYSTEM FOREIGN BANKS GAAP GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GOOD PRACTICE GOOD PRACTICES GOVERNMENT BONDS GROSS DOMESTIC PRODUCT INFLATION INSURANCE INTEREST RATES INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INVESTMENT BANKERS LAWS LEGAL FRAMEWORK LEGISLATION MANAGEMENT ACCOUNTING MANDATES NONPERFORMING LOANS PACIFIC REGION PRIVATE SECTOR PRIVATIZATION PROFITABILITY PROVISIONS PRUDENTIAL REGULATIONS PUBLIC PUBLIC ACCOUNTANTS PUBLIC ACCOUNTING PUBLIC COMPANIES PUBLIC OFFERING PUBLIC SECTOR QUALITY ASSURANCE QUALITY CONTROL RETAINED EARNINGS STATUTORY AUDITORS TAXATION TECHNICAL ASSISTANCE TRANSPARENCY WORKING CAPITAL
spellingShingle	ACCOUNTABILITY ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING FIRM ACCOUNTING FIRMS ACCOUNTING PRINCIPLES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTS ATTESTATION AUDIT COMMITTEES AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS BANK INDONESIA BANK OF INDONESIA BANKING LAW BANKING REGULATION BANKING SECTOR BANKS BOARDS OF DIRECTORS BOOKKEEPING BUSINESS ORGANIZATION CAPITAL ADEQUACY CAPITAL ADEQUACY RATIOS CAPITAL MARKETS CAPITAL REQUIREMENT CAPITALIZATION CERTIFIED PUBLIC ACCOUNTANTS COOPERATIVES CORPORATE GOVERNANCE DEBT DEBT INSTRUMENTS DEPOSITS ECONOMIC GROWTH FINANCIAL ACCOUNTING FINANCIAL ACCOUNTING STANDARDS FINANCIAL INSTITUTIONS FINANCIAL MARKETS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL SYSTEM FOREIGN BANKS GAAP GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GOOD PRACTICE GOOD PRACTICES GOVERNMENT BONDS GROSS DOMESTIC PRODUCT INFLATION INSURANCE INTEREST RATES INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INVESTMENT BANKERS LAWS LEGAL FRAMEWORK LEGISLATION MANAGEMENT ACCOUNTING MANDATES NONPERFORMING LOANS PACIFIC REGION PRIVATE SECTOR PRIVATIZATION PROFITABILITY PROVISIONS PRUDENTIAL REGULATIONS PUBLIC PUBLIC ACCOUNTANTS PUBLIC ACCOUNTING PUBLIC COMPANIES PUBLIC OFFERING PUBLIC SECTOR QUALITY ASSURANCE QUALITY CONTROL RETAINED EARNINGS STATUTORY AUDITORS TAXATION TECHNICAL ASSISTANCE TRANSPARENCY WORKING CAPITAL World Bank Republic of Indonesia : Accounting and Auditing
geographic_facet	East Asia and Pacific Asia Southeast Asia Indonesia
description	The Government of Moldova's Economic Growth and Poverty Reduction Strategy Paper (EGPRSP) lays out an ambitious plan for sustaining growth and poverty reduction and reshaping the government to meet the needs of a market economy. The public expenditures envisaged under this ambitious plan, however, vastly exceed the domestic resources available to the Government. Additional foreign budgetary support may help alleviate some of that resource constraint. Recognizing that the share of tax revenues and expenditures to GDP in Moldova already greatly exceed comparable international levels, generating additional domestic tax resources risks crowding out the private sector and undermining growth prospects. This suggests that in order to finance higher order public expenditures priorities, the Government needs to create fiscal space from within the existing resource envelope. This will require inter and intra-sectoral reallocation of expenditures and an increase in the efficiency of public spending rather than increasing the relative size of government.
format	Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Republic of Indonesia : Accounting and Auditing
title_short	Republic of Indonesia : Accounting and Auditing
title_full	Republic of Indonesia : Accounting and Auditing
title_fullStr	Republic of Indonesia : Accounting and Auditing
title_full_unstemmed	Republic of Indonesia : Accounting and Auditing
title_sort	republic of indonesia : accounting and auditing
publisher	Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2005/06/7461683/indonesia-report-observance-standards-codes-rosc http://hdl.handle.net/10986/8746
_version_	1764405527891148800

Republic of Indonesia : Accounting and Auditing

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