Publication:
Report on the Observance of Standards and Codes on Accounting and Auditing: Indonesia

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dc.contributor.authorWorld Bank Group
dc.date.accessioned2019-12-24T15:31:39Z
dc.date.available2019-12-24T15:31:39Z
dc.date.issued2018-05-01
dc.description.abstractReports on the Observance of Standards and Codes Accounting and Auditing (‘ROSC A&A’) assessfinancial reporting and auditing standards, institutions and practices in participating countries.These reports form part of a joint initiative implemented by the World Bank and the InternationalMonetary Fund to review the quality of implementation of internationally recognized standardsand principles in 12 key areas (‘the ROSC program’) with a view to promoting financial andeconomic stability. This report provides an assessment of financial reporting and auditing requirements and practices within the corporate sector in Indonesia and sets forth areas for consideration for improving the institutional environment for A&A. The ROSC A&A used international benchmarks of good practice governing financial reporting and auditing in the assessment, includingInternational Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA).This report updates an earlier assessment which was published in 2011 and was undertakenfollowing a formal request from the Government of Indonesia.en
dc.identifierhttp://documents.worldbank.org/curated/en/478551576872263951/Indonesia-Report-on-the-observance-of-standards-and-codes-accounting-and-auditing
dc.identifier.doi10.1596/33092
dc.identifier.urihttps://hdl.handle.net/10986/33092
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectFINANCIAL REPORTING
dc.subjectAUDITING
dc.subjectINTERNATIONAL FINANCIAL REPORTING STANDARDS
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTING STANDARDS
dc.subjectCORPORATE RESPONSIBLITY
dc.subjectBANKING REGULATION
dc.subjectINSURANCE
dc.subjectMICROFINANCE
dc.subjectSMALL AND MEDIUM ENTERPRISE
dc.subjectSME FINANCE
dc.titleReport on the Observance of Standards and Codes on Accounting and Auditingen
dc.title.subtitleIndonesiaen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleReport on the Observance of Standards and Codes on Accounting and Auditing
okr.date.disclosure2019-12-20
okr.doctypeEconomic & Sector Work
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment
okr.docurlhttp://documents.worldbank.org/curated/en/478551576872263951/Indonesia-Report-on-the-observance-of-standards-and-codes-accounting-and-auditing
okr.guid478551576872263951
okr.identifier.doi10.1596/33092
okr.identifier.externaldocumentum090224b087660408_5_0
okr.identifier.internaldocumentum31206415
okr.identifier.report139419
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/478551576872263951/pdf/Indonesia-Report-on-the-observance-of-standards-and-codes-accounting-and-auditing.pdfen
okr.region.administrativeEast Asia and Pacific
okr.region.countryIndonesia
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.topicFinance and Financial Sector Development::Insurance & Risk Mitigation
okr.topicFinance and Financial Sector Development::Microfinance
okr.topicPrivate Sector Development::Corporate Data and Reporting
okr.unitEFI-EAP-GOV-FM & PS-1 (EEAG1)
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