Publication:
West Bank and Gaza : Report on the Observance of Standards and Codes - Accounting and Auditing

Simple item page
dc.contributor.authorWorld Bank
dc.date.accessioned2012-03-19T10:24:09Z
dc.date.available2012-03-19T10:24:09Z
dc.date.issued2010-07-01
dc.description.abstractThis Report on the Observance of Standards and Codes for Accounting and Auditing (ROSC A&A) is a part of the World Bank (WB) and International Monetary Fund (IMF) joint initiative to review countries use of 12 internationally recognized standards/codes related to economic stability and private and financial sector development, including evaluating the country's accounting and auditing practices based on internationally recognized benchmarks and, based on that review, to make policy recommendations to help it bridge the gaps between current practices and those considered adequate. ROSC policy recommendations are intended to help strengthen a country's financial architecture, attract more foreign direct investment and foreign portfolio investment, and mobilize domestic savings, which, in turn, would allow for pension savings. In addition, improved financial reporting allows investors to better evaluate corporate prospects and make informed investment and voting decisions, which results in a lower cost of capital and a better allocation of capital and resources. Financial reporting is also the bedrock of corporate governance, allowing shareholders and the public at large to monitor management's performance. The formal financial sector in World Bank and Group (WB&G) emerged after the signing of the Oslo accord in 1993 and the Paris protocol in 1994. The Paris protocol provided Palestinians the authority to administer monetary and financial affairs in order to support expected economic growth. Those expectations were never fully realized because of ongoing tension among stakeholders, political instability and restrictions on the mobility of persons and goods.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=000020439_20100903114004
dc.identifier.doi10.1596/2898
dc.identifier.urihttps://hdl.handle.net/10986/2898
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.subjectACCEPTABLE COLLATERAL
dc.subjectACCESS TO FINANCING
dc.subjectACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANT
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING RULES
dc.subjectACCOUNTING SERVICES
dc.subjectACCOUNTING TREATMENT
dc.subjectACCUMULATED DEPRECIATION
dc.subjectAFFILIATES
dc.subjectALLOCATION OF CAPITAL
dc.subjectARREARS
dc.subjectAUDIT COMMITTEE
dc.subjectAUDIT REPORTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PRINCIPLES
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITOR ROTATION
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBALANCE SHEET
dc.subjectBANK LOAN
dc.subjectBANKING INSTITUTIONS
dc.subjectBANKING LAW
dc.subjectBANKING SECTOR
dc.subjectBANKING SUPERVISION
dc.subjectBANKING SYSTEM
dc.subjectBANKS
dc.subjectBOOK VALUE
dc.subjectBOOKKEEPING
dc.subjectBUDGETARY SUPPORT
dc.subjectBUSINESS ADMINISTRATION
dc.subjectBUSINESS COMMUNITY
dc.subjectCAPITAL MARKET
dc.subjectCAPITAL MARKETS
dc.subjectCAPITAL REQUIREMENTS
dc.subjectCAPITALIZATION
dc.subjectCASH FLOW
dc.subjectCASHFLOW
dc.subjectCERTIFIED PUBLIC ACCOUNTANTS
dc.subjectCHECKS
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMPANY LAW
dc.subjectCOMPANY LAWS
dc.subjectCONTINGENT LIABILITIES
dc.subjectCORPORATE BORROWERS
dc.subjectCORPORATE GOVERNANCE
dc.subjectCOST OF CAPITAL
dc.subjectCREDIT BUREAU
dc.subjectCURRENCY
dc.subjectCURRENT ASSETS
dc.subjectDEVELOPING COUNTRIES
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectDUE DILIGENCE
dc.subjectEARNINGS PER SHARE
dc.subjectECONOMIC STABILITY
dc.subjectENTRY REQUIREMENTS
dc.subjectEQUIPMENT
dc.subjectEXTERNAL AUDITORS
dc.subjectFAIR VALUE
dc.subjectFAIR VALUES
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MARKET
dc.subjectFINANCIAL POLICIES
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL SECTOR DEVELOPMENT
dc.subjectFINANCIAL SERVICES
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL TRANSACTIONS
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN PORTFOLIO INVESTMENT
dc.subjectFUTURE CASH FLOWS
dc.subjectGAAP
dc.subjectGOOD PRACTICE
dc.subjectGOOD PRACTICES
dc.subjectGOVERNANCE STANDARDS
dc.subjectHOLDING
dc.subjectIMAGE
dc.subjectINADEQUATE DISCLOSURE
dc.subjectINCOME TAX
dc.subjectINCOME TAXES
dc.subjectINFORMATION SYSTEM
dc.subjectINSTITUTIONAL INVESTOR
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINSURANCE COMPANY
dc.subjectINSURANCE INDUSTRY
dc.subjectINSURANCE PRODUCTS
dc.subjectINTEREST RATE
dc.subjectINTERNAL AUDITORS
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL BANK
dc.subjectINTERNATIONAL STANDARD
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORIES
dc.subjectINVESTMENT ACTIVITIES
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT FUND
dc.subjectISLAMIC BANKING
dc.subjectISLAMIC FINANCE
dc.subjectISLAMIC FINANCIAL INSTITUTIONS
dc.subjectISSUANCE
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGISLATION
dc.subjectLETTERS OF CREDIT
dc.subjectLIMITED LIABILITY
dc.subjectLIMITED PARTNERSHIP
dc.subjectLOAN GUARANTEE
dc.subjectLOCAL CURRENCY
dc.subjectLOSS STATEMENT
dc.subjectLOSS STATEMENTS
dc.subjectMANDATES
dc.subjectMARKET ACCESS
dc.subjectMARKET CAPITALIZATION
dc.subjectMARKET DEVELOPMENT
dc.subjectMARKET ECONOMY
dc.subjectMARKET TRADING
dc.subjectMARKET VALUE
dc.subjectMICRO FINANCE
dc.subjectMICRO-FINANCE
dc.subjectMICRO-FINANCE INSTITUTIONS
dc.subjectMONETARY AUTHORITY
dc.subjectMONETARY FUND
dc.subjectMUNICIPALITIES
dc.subjectNET REALIZABLE VALUE
dc.subjectNEW PRODUCTS
dc.subjectOPEN MARKET
dc.subjectOPERATING COSTS
dc.subjectOPERATING LEASES
dc.subjectORIGINAL AMOUNTS
dc.subjectPENALTIES
dc.subjectPENSION
dc.subjectPENSION FUNDS
dc.subjectPENSIONS
dc.subjectPORTFOLIO
dc.subjectPRIVATE INVESTMENT
dc.subjectPUBLIC INVESTMENT
dc.subjectPUBLIC RELATIONS
dc.subjectPURCHASING
dc.subjectPURCHASING POWER
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectRECURRENT EXPENDITURES
dc.subjectREGULATORY FRAMEWORK
dc.subjectREGULATORY INFRASTRUCTURE
dc.subjectREMITTANCES
dc.subjectRETIREMENT
dc.subjectRETURN
dc.subjectRETURNS
dc.subjectREVALUATION SURPLUS
dc.subjectRISK MANAGEMENT
dc.subjectSALES
dc.subjectSAVINGS
dc.subjectSAVINGS ACCOUNTS
dc.subjectSECURITIES
dc.subjectSECURITIES EXCHANGE
dc.subjectSECURITIES LAW
dc.subjectSECURITIES MARKET
dc.subjectSECURITIES MARKET LAW
dc.subjectSELLING
dc.subjectSHAREHOLDERS
dc.subjectSHAREHOLDERS´ EQUITY
dc.subjectSTOCK EXCHANGE
dc.subjectSTOCK EXCHANGES
dc.subjectSUBSIDIARIES
dc.subjectSUBSTITUTES
dc.subjectSUPERVISORY FRAMEWORK
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX BENEFITS
dc.subjectTAX RATES
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTELECOMMUNICATIONS
dc.subjectTRADE FINANCE
dc.subjectTRADE FINANCING
dc.subjectTRADING
dc.subjectTRADING SYSTEMS
dc.subjectTRANSACTION
dc.subjectTRANSPARENCY
dc.subjectTREASURY
dc.subjectTURNOVER
dc.subjectVALUATION
dc.titleWest Bank and Gaza : Report on the Observance of Standards and Codes - Accounting and Auditingen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2010-09-02
okr.date.doiregistration2025-05-07T10:45:03.582785Z
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=000020439_20100903114004
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid962511468136193389
okr.identifier.externaldocumentum000020439_20100903114004
okr.identifier.internaldocumentum12728121
okr.identifier.report56402
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/09/03/000020439_20100903114004/Rendered/PDF/564020ROCS0whi1ROSC1AA0Final0Report.pdfen
okr.region.administrativeMiddle East and North Africa
okr.region.countryWest Bank and Gaza
okr.region.geographicalMiddle East
okr.sectorGeneral public administration sector
okr.sectorCentral government administration
okr.sectorPublic Administration
okr.sectorLaw
okr.sectorPublic Administration, Law, and Justice
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.unitMNA Financial Management (MNAFM)
okr.volume1 of 1
Files
Original bundle
Now showing 1 - 2 of 2
Thumbnail Image
Name:
564020ROCS0whi1ROSC1AA0Final0Report.pdf
Size:
856.93 KB
Format:
Adobe Portable Document Format
Download
No Thumbnail Available
Name:
564020ROCS0whi1ROSC1AA0Final0Report.txt
Size:
114 KB
Format:
Plain Text
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Plain Text
Description:
Download
Collections
Accounting and Auditing Assessment