Nepal Report on the Observance of Standards and Codes: Accounting and Auditing

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

dc.contributor.advisor	test
dc.contributor.advisor	test
dc.contributor.advisor	test
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dc.contributor.author	World Bank Group
dc.date.accessioned	2016-02-04T17:07:18Z
dc.date.available	2016-02-04T17:07:18Z
dc.date.issued	2015-06
dc.description.abstract	This report provides an assessment of accounting, financial reporting and auditing requirements and practices in Nepal. The report uses international financial reporting standards and international standards on auditing as benchmarks and draws on international experience and good practices in the field of accounting and audit to assess the quality of financial reporting and make policy recommendations. The reports on the observance of standards and codes (ROSC) accounting and auditing addresses two strategic objectives in the Country Partnership Strategy FY14-FY18 (poverty reduction and shared prosperity). The report aims to support the Government of Nepal in preparing a country action plan aimed at further enhancing the quality of corporate financial reporting to facilitate improvement of business climate, attract foreign direct investment, and foster business development. The policy recommendations also target small and medium enterprises that form the backbone of Nepal's economy.	en
dc.identifier.doi	10.1596/23733
dc.identifier.uri	https://hdl.handle.net/10986/23733
dc.language.iso	en_US
dc.publisher	World Bank, Washington, DC
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo/
dc.subject	accounting policies
dc.subject	accounting education
dc.subject	accounting training
dc.subject	standard-setting
dc.subject	auditing standards
dc.subject	statutory framework
dc.subject	auditing practices
dc.subject	financing reporting practices
dc.subject	financial statements
dc.subject	international standards
dc.title	Nepal Report on the Observance of Standards and Codes	en
dc.title.subtitle	Accounting and Auditing	en
dc.type	Report	en
dc.type	Rapport	fr
dc.type	Informe	es
dspace.entity.type	Publication
okr.date.disclosure	2016-01-23
okr.date.doiregistration	2025-05-07T11:02:59.288482Z
okr.doctype	Economic & Sector Work
okr.doctype	Economic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.identifier.report	ACS14343
okr.language.supported	en
okr.region.administrative	South Asia
okr.region.country	Nepal
okr.topic	Finance and Financial Sector Development::Banks & Banking Reform
okr.topic	Public Sector Development::Public Sector Expenditure Analysis and Management
okr.unit	Governance - GP (GGODR)