Publication:
Afghanistan : Report on Observance of Standards and Codes - Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-03-19T17:26:46Z
dc.date.available2012-03-19T17:26:46Z
dc.date.issued2009-02-16
dc.description.abstractThis report is based on a review of the strengths and weaknesses of corporate accounting and auditing practices in Afghanistan. It forms part of a joint initiative between the World Bank and the International Monetary Fund (IMF) on Reports on the Observance of Standards and Codes (ROSC), which covers a set of twelve internationally recognized core standards and codes relevant to economic stability and private and financial sector development. The review involved the assessment of actual practices and an analysis of the effectiveness of monitoring and enforcement mechanisms, in the area of corporate accounting and auditing in Afghanistan. International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) served as benchmarks for evaluating comparability of locally applicable accounting and auditing requirements. The review used a diagnostic template developed by the World Bank to facilitate collection of information. The information was complemented by the findings of a due diligence exercise, based on a series of meetings with key stakeholders, conducted by World Bank staff and consultants.en
dc.identifierhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20101013003144
dc.identifier.doi10.1596/3200
dc.identifier.urihttps://hdl.handle.net/10986/3200
dc.languageEnglish
dc.publisherWorld Bank
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNT
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING FIRM
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING REFORM
dc.subjectACCOUNTS
dc.subjectACCRUAL ACCOUNTING
dc.subjectADB
dc.subjectAMOUNT OF COLLATERAL
dc.subjectARBITRATION
dc.subjectARBITRATION LAW
dc.subjectAUDIT REPORTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBALANCE SHEET
dc.subjectBANK BORROWING
dc.subjectBANK LENDING
dc.subjectBANK LENDING POLICIES
dc.subjectBANKING LAW
dc.subjectBANKING LAWS
dc.subjectBANKING SECTOR
dc.subjectBANKING SUPERVISION
dc.subjectBANKS
dc.subjectBORROWER
dc.subjectBORROWING COSTS
dc.subjectBUSINESS COMMUNITY
dc.subjectBUSINESS ETHICS
dc.subjectBUSINESS FORECASTS
dc.subjectBUSINESS PLANS
dc.subjectCAPACITY ENHANCEMENT
dc.subjectCAPITAL STRUCTURE
dc.subjectCASH FLOW
dc.subjectCASH FLOW STATEMENTS
dc.subjectCENTRAL BANK
dc.subjectCIVIL CODE
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMMERCIAL CODE
dc.subjectCOMMERCIAL LAWS
dc.subjectCONFLICT OF INTEREST
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCORPORATE GOVERNANCE
dc.subjectCORPORATE LAW
dc.subjectCORPORATE LAWS
dc.subjectCORPORATE REGISTRY
dc.subjectCREDITOR
dc.subjectCREDITOR RIGHTS
dc.subjectCURRENCY
dc.subjectDEBT
dc.subjectDEPOSIT
dc.subjectDEVELOPMENT BANK
dc.subjectDISCLAIMER OF OPINION
dc.subjectDOMESTIC BANK
dc.subjectDUE DILIGENCE
dc.subjectECONOMIC STABILITY
dc.subjectENFORCEMENT MECHANISMS
dc.subjectEQUIPMENT
dc.subjectEQUITY MARKETS
dc.subjectEXPENDITURE
dc.subjectEXTERNAL AUDITORS
dc.subjectFAIR VALUE
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL SYSTEM
dc.subjectFINANCIAL YEARS
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN INVESTMENT
dc.subjectFOREIGN INVESTORS
dc.subjectGAAP
dc.subjectGOOD PRACTICE
dc.subjectGOOD PRACTICES
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHUMAN RESOURCE
dc.subjectIMAGE
dc.subjectIMMOVABLE PROPERTIES
dc.subjectIMMOVABLE PROPERTY
dc.subjectINCOME STATEMENTS
dc.subjectINCOME TAX
dc.subjectINCOME TAXES
dc.subjectINDUSTRIAL BANKS
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSTRUMENT
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINTANGIBLE
dc.subjectINTANGIBLE ASSETS
dc.subjectINTEREST RATES
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL DEVELOPMENTS
dc.subjectINTERNATIONAL FINANCE
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORIES
dc.subjectINVESTMENT POLICIES
dc.subjectISLAMIC LAW
dc.subjectISSUANCE
dc.subjectJUDICIAL REFORM
dc.subjectLAWS
dc.subjectLEGAL PROVISIONS
dc.subjectLEGAL REFORM
dc.subjectLEGAL SYSTEM
dc.subjectLEGISLATION
dc.subjectLENDING DECISIONS
dc.subjectLIMITED LIABILITIES
dc.subjectLIMITED LIABILITY
dc.subjectLLC
dc.subjectLOAN
dc.subjectLOAN APPLICATION
dc.subjectLOCAL BUSINESSES
dc.subjectLOCAL CAPACITY
dc.subjectLOCAL ECONOMY
dc.subjectLOCAL ENTERPRISES
dc.subjectMICRO ENTERPRISES
dc.subjectMONETARY FUND
dc.subjectMUNICIPALITIES
dc.subjectNEGOTIABLE INSTRUMENTS
dc.subjectNET PROFIT
dc.subjectNON-PERFORMING LOANS
dc.subjectPENALTIES
dc.subjectPRIVATE BANK
dc.subjectPRIVATE INVESTMENT
dc.subjectPRIVATIZATION
dc.subjectPRUDENTIAL REGULATIONS
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectREGISTRATION PROCESS
dc.subjectREGULATORY OVERSIGHT
dc.subjectREGULATORY STANDARDS
dc.subjectRETIREMENT
dc.subjectRETURNS
dc.subjectSECURITIES
dc.subjectSECURITIES REGULATION
dc.subjectSHAREHOLDERS
dc.subjectSUBSIDIARIES
dc.subjectTAX
dc.subjectTAX CONCESSION
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTERRORISM
dc.subjectTRADING
dc.subjectTRANSPARENCY
dc.subjectTRUSTEES
dc.titleAfghanistan : Report on Observance of Standards and Codes - Accounting and Auditingen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2010-10-15
okr.date.doiregistration2025-05-07T11:33:37.524437Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.docurlhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20101013003144
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid532691467994629084
okr.identifier.externaldocumentum000333037_20101013003144
okr.identifier.internaldocumentum12857884
okr.identifier.report54306
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/10/13/000333037_20101013003144/Rendered/PDF/543060ESW0P0981Official0Use0Only191.pdfen
okr.region.administrativeSouth Asia
okr.region.administrativeSouth Asia
okr.region.countryAfghanistan
okr.region.geographicalSouth Asia
okr.region.geographicalAsia
okr.sectorPublic Administration
okr.sectorLaw
okr.sectorPublic Administration, Law, and Justice :: General public administration sector
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.topicPrivate Sector Development::Business Environment
okr.topicFinance and Financial Sector Development::Banks & Banking Reform
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Business in Development
okr.unitFinancial Management Unit (SARFM)
okr.volume1 of 1
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