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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
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
Description
Summary: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.

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