Publication:
Egypt, Arab Republic : Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-08-12T15:21:19Z
dc.date.available2013-08-12T15:21:19Z
dc.date.issued2002-08-15
dc.description.abstractDuring the past decade, Egypt made significant efforts to align corporate financial reporting requirements with the International Accounting Standards (IAS) and to close the compliance gap in both accounting and auditing practices. Consequently, important improvements have been achieved in accounting and disclosure requirements for the publicly traded companies and financial institutions and in Egyptian Accounting Standards as benchmarked against IAS. Moreover, a new Accounting Practice Law has been drafted and agreed upon by all stakeholders, though not yet been ratified. Further improvements could be achieved by issuing a modern legislative framework that includes an appropriate regulatory framework for practicing auditors, addressing weaknesses in professional education and training arrangements, introducing qualification examinations for auditor licensing, and developing an enforcement mechanism to ensure compliance with applicable accounting and auditing standards.en
dc.identifierhttp://documents.worldbank.org/curated/en/2002/08/6573855/egypt-arab-republic-report-observance-standards-codes-rosc-accounting-auditing
dc.identifier.doi10.1596/14994
dc.identifier.urihttps://hdl.handle.net/10986/14994
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.subjectACCOUNTABILITY
dc.subjectACCOUNTING
dc.subjectACCOUNTING PRACTICES
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING TREATMENT
dc.subjectARRANGEMENT
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBALANCE SHEET
dc.subjectBALANCE-SHEET
dc.subjectBANK EXAMINERS
dc.subjectBANKING LAW
dc.subjectBANKING SUPERVISION
dc.subjectBANKS
dc.subjectBOARD OF DIRECTORS
dc.subjectCAPITAL MARKET
dc.subjectCAPITAL MARKET AUTHORITY
dc.subjectCAPITAL MARKET LAW
dc.subjectCAPITALIZATION
dc.subjectCENTRAL BANK
dc.subjectCENTRAL BANK ISSUES
dc.subjectCENTRAL BANK OF EGYPT
dc.subjectCLASSIFICATION
dc.subjectCOMPANY LAW
dc.subjectCONFLICTS OF INTEREST
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCORPORATE GOVERNANCE
dc.subjectCORPORATE INFORMATION
dc.subjectCURRENT ASSETS
dc.subjectDEGREE OF COMPLIANCE
dc.subjectDISCLOSURE
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectDRAFT LAW
dc.subjectDUE DILIGENCE
dc.subjectEARNINGS PER SHARE
dc.subjectECONOMIC MANAGEMENT
dc.subjectECONOMIC REFORM
dc.subjectEFFECTIVE REGULATORY FRAMEWORK
dc.subjectEMPLOYMENT
dc.subjectENFORCEMENT MECHANISMS
dc.subjectEXTERNAL AUDITORS
dc.subjectEXTERNAL AUDITS
dc.subjectFILING
dc.subjectFINANCIAL CONDITIONS
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL REPORTING
dc.subjectFOREIGN TRADE
dc.subjectINSTITUTIONAL FRAMEWORK
dc.subjectINSURANCE
dc.subjectINTANGIBLE ASSETS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORY
dc.subjectJOINT STOCK
dc.subjectJOINT STOCK COMPANIES
dc.subjectLAWS
dc.subjectLEGAL PROVISIONS
dc.subjectLEGAL REQUIREMENTS
dc.subjectLEGAL RESPONSIBILITY
dc.subjectLENDING INSTITUTIONS
dc.subjectLOAN LOSS PROVISIONS
dc.subjectMANDATES
dc.subjectMARKET CAPITALIZATION
dc.subjectMARKET ECONOMY
dc.subjectMARKET VALUE
dc.subjectNATIONAL ECONOMY
dc.subjectNATIONALIZATION
dc.subjectOPERATING COSTS
dc.subjectOPERATING LEASES
dc.subjectOWNERSHIP INTEREST
dc.subjectPENALTIES
dc.subjectPRIVATE SECTOR
dc.subjectPRUDENTIAL REGULATIONS
dc.subjectPUBLIC
dc.subjectPUBLIC INTEREST
dc.subjectPUBLIC INVESTMENT
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectREGULATORY BODIES
dc.subjectREGULATORY BODY
dc.subjectREGULATORY FRAMEWORK
dc.subjectREGULATORY MECHANISMS
dc.subjectREGULATORY REGIME
dc.subjectSHAREHOLDERS
dc.subjectSTAKEHOLDERS
dc.subjectSTOCK EXCHANGE
dc.subjectSTRUCTURAL ADJUSTMENT
dc.subjectSUBSIDIARIES
dc.subjectTAX
dc.subjectTAX LAW
dc.subjectUSERS
dc.subjectWORKING CAPITAL
dc.titleEgypt, Arab Republic : Accounting and Auditingen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.doiregistration2025-05-07T09:11:05.966540Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2002/08/6573855/egypt-arab-republic-report-observance-standards-codes-rosc-accounting-auditing
okr.globalpracticeTransport and ICT
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid589181468023039456
okr.identifier.externaldocumentum000090341_20060202155607
okr.identifier.internaldocumentum6573855
okr.identifier.report35080
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2006/02/02/000090341_20060202155607/Rendered/PDF/350800EGT0rosc1aa.pdfen
okr.region.administrativeMiddle East and North Africa
okr.region.countryEgypt, Arab Republic of
okr.topicPublic Sector Economics
okr.topicPrivate Sector Development::Privatization
okr.topicBanks and Banking Reform
okr.topicFinance and Financial Sector Development::Rural Finance
okr.topicInformation and Communication Technologies::Information and Records Management
okr.topicPublic Sector Development
okr.unitCorporate Governance - WB (GCMCG)
okr.volume1 of 1
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