Publication:
Indonesia : Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-03-21T20:54:13Z
dc.date.available2013-03-21T20:54:13Z
dc.date.issued2011-04
dc.description.abstractThis report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirements and actual practices. The reference points of international standards used in this report are International Financial Reporting Standards (IFRS) International Standards on Auditing (ISA) and international experience and good practice in the field of accounting and auditing regulation. The methodology used to conduct the analytical work for preparing this report includes application of the ROSC Accounting and Auditing diagnostic review. Developed by the World Bank, the diagnostic template was complemented by a comprehensive due diligence exercise. The World Bank ROSC team met with key stakeholders involved in accounting and auditing and corporate reporting in Indonesia. Also, several discussion forums were held with groups of preparers and auditors of financial statements, investors, and financial analysts.en
dc.identifierhttp://documents.worldbank.org/curated/en/2010/03/16418070/report-observance-standards-codes-rosc-indonesia
dc.identifier.doi10.1596/12845
dc.identifier.urihttps://hdl.handle.net/10986/12845
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANT
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING CURRICULA
dc.subjectACCOUNTING CURRICULUM
dc.subjectACCOUNTING FIRM
dc.subjectACCOUNTING FIRMS
dc.subjectACCOUNTING PERIOD
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING STANDARD
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectADEQUATE DISCLOSURE
dc.subjectATTESTATION
dc.subjectAUDIT COMMITTEE
dc.subjectAUDIT COMMITTEES
dc.subjectAUDIT ENGAGEMENTS
dc.subjectAUDIT EVIDENCE
dc.subjectAUDIT STANDARDS
dc.subjectAUDITED FINANCIAL INFORMATION
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING INDUSTRY
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectBALANCE SHEET
dc.subjectBANK INDONESIA
dc.subjectBANKING INDUSTRY
dc.subjectBANKING LAW
dc.subjectBANKING SECTOR
dc.subjectBANKING SUPERVISION
dc.subjectBANKS
dc.subjectBOND MARKET CAPITALIZATION
dc.subjectBUSINESS COMBINATIONS
dc.subjectBUSINESS LAW
dc.subjectBUSINESS LICENSES
dc.subjectBUSINESS PLANS
dc.subjectCAPACITY BUILDING
dc.subjectCAPITAL EXPENDITURES
dc.subjectCAPITAL MARKET
dc.subjectCAPITAL MARKET ACTIVITIES
dc.subjectCAPITAL MARKET ACTIVITY
dc.subjectCAPITAL MARKET LAW
dc.subjectCAPITALIZATION
dc.subjectCASH FLOWS
dc.subjectCENTRAL BANK
dc.subjectCERTIFIED PUBLIC ACCOUNTANTS
dc.subjectCHIEF FINANCIAL OFFICERS
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMPANY LAW
dc.subjectCOMPLIANCE GAPS
dc.subjectCONFLICT OF INTEREST
dc.subjectCONFLICTS OF INTEREST
dc.subjectCONTINGENT LIABILITIES
dc.subjectCOOPERATIVES
dc.subjectCORPORATE BOND
dc.subjectCORPORATE BOND MARKET
dc.subjectCORPORATE GOVERNANCE
dc.subjectCOST ACCOUNTING
dc.subjectCREDITOR
dc.subjectCREDITOR RIGHTS
dc.subjectCURRENCY
dc.subjectCUSTODY
dc.subjectDEBT
dc.subjectDEPOSIT
dc.subjectDEPOSIT INSURANCE
dc.subjectDISCLOSURE OF INFORMATION
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectDUE DILIGENCE
dc.subjectECONOMIC DEVELOPMENT
dc.subjectEMPLOYMENT
dc.subjectENFORCEMENT MECHANISMS
dc.subjectENFORCEMENT PROCESS
dc.subjectEXCHANGE COMMISSION
dc.subjectEXPENDITURES
dc.subjectFAIR VALUES
dc.subjectFINANCIAL ACCOUNTING
dc.subjectFINANCIAL ACCOUNTING STANDARDS
dc.subjectFINANCIAL AUDITS
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL DATA
dc.subjectFINANCIAL INSTITUTION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENT
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEMS
dc.subjectFOREIGN INVESTMENT
dc.subjectFRAUD
dc.subjectFRAUD RISK
dc.subjectGAAP
dc.subjectGOOD PRACTICE
dc.subjectGOVERNMENT BONDS
dc.subjectGOVERNMENT GRANTS
dc.subjectGRACE PERIOD
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHUMAN RESOURCES
dc.subjectINADEQUATE DISCLOSURE
dc.subjectINCOME TAX
dc.subjectINFORMATION DISCLOSURE
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL STANDARD
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTMENT BANKS
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT DECISIONS
dc.subjectINVESTOR CONFIDENCE
dc.subjectISLAMIC FINANCIAL INSTITUTIONS
dc.subjectISSUANCE
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL OBLIGATION
dc.subjectLEGAL SYSTEM
dc.subjectLEGISLATIVE FRAMEWORK
dc.subjectLENDER
dc.subjectLENDER OF LAST RESORT
dc.subjectLIFE INSURANCE
dc.subjectLIFE INSURANCE COMPANIES
dc.subjectLIMITED LIABILITY
dc.subjectLOAN
dc.subjectLOCAL BUSINESS
dc.subjectMANAGEMENT ACCOUNTING
dc.subjectMANDATES
dc.subjectMARKET CAPITALIZATION
dc.subjectMARKET DISCIPLINE
dc.subjectMARKET PARTICIPANTS
dc.subjectMARKET REGULATOR
dc.subjectMINORITY INVESTORS
dc.subjectMONETARY FUND
dc.subjectMUTUAL FUNDS
dc.subjectPAYMENT SYSTEMS
dc.subjectPENALTIES
dc.subjectPENSION
dc.subjectPENSION FUND
dc.subjectPENSION FUNDS
dc.subjectPOLITICAL STABILITY
dc.subjectPUBLIC ACCOUNTANTS
dc.subjectPUBLIC ACCOUNTING
dc.subjectPUBLIC DISCLOSURE
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectRATING AGENCIES
dc.subjectREGISTRATION STATEMENT
dc.subjectRESERVES
dc.subjectRURAL BANKS
dc.subjectSAFETY NET
dc.subjectSECONDARY MARKETS
dc.subjectSECURITIES
dc.subjectSECURITIES EXCHANGE
dc.subjectSECURITIES MARKET
dc.subjectSHAREHOLDERS
dc.subjectSTATUTORY AUDITORS
dc.subjectSTOCK EXCHANGE
dc.subjectSTOCK MARKET
dc.subjectSTOCK MARKET CAPITALIZATION
dc.subjectSUBSIDIARIES
dc.subjectSUPERVISORY AGENCY
dc.subjectTAXATION
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTERRORISM
dc.subjectTRADING
dc.subjectTRANSACTION
dc.subjectTRANSPARENCY
dc.subjectVALUATION
dc.subjectVALUATIONS
dc.titleIndonesia : Accounting and Auditingen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2012-06-23
okr.date.doiregistration2025-05-07T08:42:11.201332Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2010/03/16418070/report-observance-standards-codes-rosc-indonesia
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid120141468269123463
okr.identifier.externaldocumentum000425970_20120623142356
okr.identifier.internaldocumentum16418070
okr.identifier.report70086
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/06/23/000425970_20120623142356/Rendered/PDF/700860ESW0P1160C00rosc0aa0indonesia.pdfen
okr.region.administrativeEast Asia and Pacific
okr.region.countryIndonesia
okr.sectorFinance :: General finance sector
okr.themeHuman development
okr.themeRule of law :: Legal institutions for a market economy
okr.themeFinancial and private sector development :: Other financial and private sector development
okr.themeFinancial and private sector development :: Standards and financial reporting
okr.themeTrade and integration :: International financial architecture
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.topicPrivate Sector Development::Business Environment
okr.topicBanks and Banking Reform
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Business in Development
okr.unitFinancial Management Unit (EAPFM)
okr.volume1 of 1
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