Holdings: Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards

Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards

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

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Bibliographic Details
Main Author:	World Bank
Language:	English en_US
Published:	World Bank, Washington, DC 2012
Subjects:	ACCOUNT ACCOUNTABLE GOVERNMENT ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING FIRMS ACCOUNTING POLICIES ACCOUNTING PRACTICES ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCOUNTS ACCRUAL ACCOUNTING ACCRUAL BASIS ACCURATE INFORMATION ADMINISTRATIVE FRAMEWORK ANNUAL FINANCIAL STATEMENTS ANNUAL PERFORMANCE ANNUAL REPORT ANNUAL REPORTING ANNUAL REPORTS ANNUAL STATEMENT ANNUAL STATEMENTS ARTICLE ATTESTATION AUDIT DEPARTMENTS AUDIT ENGAGEMENTS AUDIT EVIDENCE AUDIT OFFICE AUDIT REPORTS AUDITED ACCOUNTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITOR GENERAL AUDITOR-GENERAL AUDITORS AUDITS BALANCE SHEET BANKS BENEFIT PLANS BONDS BORROWING BORROWINGS BUDGET MANAGEMENT BUDGETING BUSINESS COMBINATIONS CAPACITY BUILDING CAPACITY-BUILDING CASH BASIS CASH FLOW CASH FLOWS CASH POSITION CHART OF ACCOUNTS COMPUTERIZED ACCOUNTING SYSTEMS CONFIRMATIONS CONFLICT OF INTEREST CONTINGENT LIABILITIES CONTRIBUTION CURRENT PROGRAMS CURRICULA DEBT DECISION-MAKING DELIVERY OF SERVICES DEPRECIATION DEVELOPMENT BANK DIAGNOSTIC TOOL DISCLOSURE OF INFORMATION DISTANCE LEARNING DUE DILIGENCE EARNINGS ECONOMIC DEVELOPMENT EDUCATION PROGRAMS EDUCATION STANDARDS EMPLOYEE BENEFITS EXCHANGE RATES EXPENDITURE EXPENDITURE POLICIES EXPENDITURES EXTERNAL AUDIT FINANCIAL ACCOUNTABILITY FINANCIAL ACTIVITIES FINANCIAL APPROACH FINANCIAL COMPLIANCE FINANCIAL IMPACT FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL MANAGEMENT FINANCIAL PERFORMANCE FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEMS FISCAL AFFAIRS FISCAL POSITION FOREIGN CURRENCY FOREIGN EXCHANGE GOOD PRACTICE GOVERNMENT ACCOUNTING GOVERNMENT ASSISTANCE GOVERNMENT AUDITING GOVERNMENT BUDGET GOVERNMENT EMPLOYMENT GOVERNMENT GRANTS GOVERNMENT SPENDING INCOME INCOME TAXES INDEPENDENT AUDITOR INSURANCE INTANGIBLE ASSETS INTERNAL AUDIT INTERNAL AUDITING INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LIABILITY LOAN MEMBER COUNTRIES MINISTRY OF FINANCE MONEYS NATIONAL ACCOUNTING NATIONAL AUDIT NATIONAL GOVERNMENT NET SURPLUS OUTREACH PROGRAMS PENSIONS PERFORMANCE AUDIT PERFORMANCE INDICATORS PERFORMANCE MEASUREMENT PERFORMANCE MEASURES PERFORMANCE TARGETS PRIVATE SECTOR PROGRAM MANAGERS PROGRAMS PROVISION OF GOODS PUBLIC ACCOUNTABILITY PUBLIC ACCOUNTING PUBLIC ACCOUNTS PUBLIC DISCLOSURE PUBLIC ENTERPRISE PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC INTEREST PUBLIC MONEY PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SERVICE QUALITY ASSURANCE QUALITY CONTROL QUESTIONNAIRES REPAYMENT REPORTING SYSTEMS RESPONSIBILITIES RETIREMENT RETIREMENT BENEFIT RISK ASSESSMENTS SALARIES SALARY SALE SALES SECURITIES SENIOR SERVICE ORGANIZATIONS SOUND FINANCIAL MANAGEMENT SOUND FINANCIAL PRACTICES STAKEHOLDERS SUPPORT PROGRAM SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TERMINATION TERMINATIONS TRAINING COURSE TRAINING PROGRAM TRAINING PROGRAMS TRANSPARENCY TRUE COSTS
Online Access:	http://documents.worldbank.org/curated/en/2007/06/8668011/maldives-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/6791

Internet

http://documents.worldbank.org/curated/en/2007/06/8668011/maldives-public-sector-accounting-auditing-comparison-international-standards
http://hdl.handle.net/10986/6791

Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards

Internet

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