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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Bibliographic Details
Main Author: World Bank
Format: Accounting and Auditing Assessment (ROSC)
Language:English
en_US
Published: Washington, DC 2012
Subjects:
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