Publication: Nigeria : Accounting and Auditing
dc.contributor.author | World Bank | |
dc.date.accessioned | 2013-02-11T19:57:30Z | |
dc.date.available | 2013-02-11T19:57:30Z | |
dc.date.issued | 2011-06-06 | |
dc.description.abstract | This report finds that there has been limited implementation of the 2004 Country Action Plan and limited improvement in financial reporting practices in Nigeria. Nigerian authorities have successfully implemented only 6 of 14 action plans emanating from the 2004 review leaving significant areas yet to be addressed. This 2011 ROSC presents policy recommendations that take into account international experience, good practice, and local circumstances. | en |
dc.identifier | http://documents.worldbank.org/curated/en/2011/06/16303582/nigeria-report-observance-standards-codes-rosc | |
dc.identifier.doi | 10.1596/12300 | |
dc.identifier.uri | https://hdl.handle.net/10986/12300 | |
dc.language | English | |
dc.language.iso | en_US | |
dc.publisher | 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 | ACCOUNT | |
dc.subject | ACCOUNTABILITY | |
dc.subject | ACCOUNTANCY | |
dc.subject | ACCOUNTANT | |
dc.subject | ACCOUNTANTS | |
dc.subject | ACCOUNTING | |
dc.subject | ACCOUNTING CURRICULA | |
dc.subject | ACCOUNTING FIRM | |
dc.subject | ACCOUNTING PERIOD | |
dc.subject | ACCOUNTING POLICIES | |
dc.subject | ACCOUNTING PRINCIPLES | |
dc.subject | ACCOUNTING RECORDS | |
dc.subject | ACCOUNTING RULES | |
dc.subject | ACCOUNTING STANDARD | |
dc.subject | ACCOUNTING STANDARDS | |
dc.subject | ACCOUNTS | |
dc.subject | ACTUARIES | |
dc.subject | ARBITRAGE | |
dc.subject | ASSET PRICE | |
dc.subject | ASSET QUALITY | |
dc.subject | AUDIT COMMITTEE | |
dc.subject | AUDIT COMMITTEES | |
dc.subject | AUDIT EVIDENCE | |
dc.subject | AUDIT REPORTS | |
dc.subject | AUDIT STANDARDS | |
dc.subject | AUDITED ACCOUNTS | |
dc.subject | AUDITED FINANCIAL INFORMATION | |
dc.subject | AUDITED FINANCIAL STATEMENTS | |
dc.subject | AUDITING | |
dc.subject | AUDITING PROFESSION | |
dc.subject | AUDITING STANDARDS | |
dc.subject | AUDITORS | |
dc.subject | AUDITS | |
dc.subject | BALANCE SHEET | |
dc.subject | BALANCE SHEETS | |
dc.subject | BANK SUPERVISION | |
dc.subject | BANKING SECTOR | |
dc.subject | BANKING SUPERVISION | |
dc.subject | BID | |
dc.subject | BOOKKEEPING | |
dc.subject | BORROWING CAPACITY | |
dc.subject | BUSINESS ETHICS | |
dc.subject | BUSINESS EXPANSION | |
dc.subject | CAPACITY BUILDING | |
dc.subject | CAPITAL ADEQUACY | |
dc.subject | CAPITAL MARKET | |
dc.subject | CENTRAL BANK | |
dc.subject | COMPLIANCE GAPS | |
dc.subject | CONSOLIDATED FINANCIAL STATEMENTS | |
dc.subject | CONSOLIDATED SUPERVISION | |
dc.subject | CONSOLIDATION | |
dc.subject | CONTINGENT LIABILITIES | |
dc.subject | COOPERATIVES | |
dc.subject | CORPORATE GOVERNANCE | |
dc.subject | COST ACCOUNTING | |
dc.subject | CREDITOR | |
dc.subject | CREDITOR RIGHTS | |
dc.subject | DEPOSIT | |
dc.subject | DEPOSIT INSURANCE | |
dc.subject | DEPOSIT MONEY BANKS | |
dc.subject | DEVELOPMENT FINANCE | |
dc.subject | DISCLOSURE OF INFORMATION | |
dc.subject | DISCLOSURE REQUIREMENT | |
dc.subject | DISCLOSURE REQUIREMENTS | |
dc.subject | DISCLOSURE STANDARDS | |
dc.subject | DOMESTIC BANKING | |
dc.subject | DUE DILIGENCE | |
dc.subject | EMPLOYMENT | |
dc.subject | ENFORCEMENT MECHANISM | |
dc.subject | ENFORCEMENT MECHANISMS | |
dc.subject | ENTRY REQUIREMENTS | |
dc.subject | EXCHANGE COMMISSION | |
dc.subject | EXPORTER | |
dc.subject | EXTERNAL AUDITORS | |
dc.subject | FAIR VALUE | |
dc.subject | FINANCIAL CRISIS | |
dc.subject | FINANCIAL INSTITUTIONS | |
dc.subject | FINANCIAL INSTRUMENTS | |
dc.subject | FINANCIAL MANAGEMENT | |
dc.subject | FINANCIAL MARKET | |
dc.subject | FINANCIAL PERFORMANCE | |
dc.subject | FINANCIAL REPORTING | |
dc.subject | FINANCIAL REPORTING STANDARDS | |
dc.subject | FINANCIAL SERVICES | |
dc.subject | FINANCIAL STATEMENT | |
dc.subject | FINANCIAL STATEMENTS | |
dc.subject | FINANCIAL SYSTEM | |
dc.subject | FOREIGN INVESTORS | |
dc.subject | GOOD PRACTICE | |
dc.subject | GROSS DOMESTIC PRODUCT | |
dc.subject | HUMAN RESOURCE | |
dc.subject | HUMAN RESOURCES | |
dc.subject | INCOME STATEMENTS | |
dc.subject | INCOME TAX | |
dc.subject | INFORMATION DISCLOSURE | |
dc.subject | INSTITUTIONAL CAPACITY | |
dc.subject | INSTITUTIONAL DEVELOPMENT | |
dc.subject | INSTRUMENT | |
dc.subject | INSURANCE | |
dc.subject | INSURANCE COMPANIES | |
dc.subject | INSURANCE CORPORATION | |
dc.subject | INSURANCE POLICIES | |
dc.subject | INTERNATIONAL ACCOUNTING STANDARDS | |
dc.subject | INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE | |
dc.subject | INTERNATIONAL STANDARD | |
dc.subject | INTERNATIONAL STANDARDS | |
dc.subject | INVESTMENT DECISIONS | |
dc.subject | INVESTOR CONFIDENCE | |
dc.subject | ISSUANCE | |
dc.subject | LAWS | |
dc.subject | LIABILITY | |
dc.subject | LIABILITY SIDE | |
dc.subject | LIQUIDITY | |
dc.subject | LOAN EXPOSURES | |
dc.subject | LOCAL BANKS | |
dc.subject | MANDATES | |
dc.subject | MERGERS | |
dc.subject | MICROFINANCE | |
dc.subject | MINIMUM CAPITAL REQUIREMENT | |
dc.subject | MINIMUM CAPITAL REQUIREMENTS | |
dc.subject | MONETARY FUND | |
dc.subject | MORTGAGE | |
dc.subject | NATURAL RESOURCES | |
dc.subject | NON-PERFORMING LOAN | |
dc.subject | NPL | |
dc.subject | OPERATING LEASES | |
dc.subject | OWNERSHIP STRUCTURE | |
dc.subject | PEER REVIEW | |
dc.subject | PENALTIES | |
dc.subject | PENSION | |
dc.subject | PENSION FUND | |
dc.subject | PENSION REFORM | |
dc.subject | PORTFOLIO | |
dc.subject | PRICE EARNINGS RATIO | |
dc.subject | PROCUREMENT | |
dc.subject | PRUDENTIAL REQUIREMENTS | |
dc.subject | PUBLIC ENTERPRISES | |
dc.subject | QUALITY ASSURANCE | |
dc.subject | QUALITY CONTROL | |
dc.subject | RATING AGENCIES | |
dc.subject | REGULATORY AUTHORITIES | |
dc.subject | REGULATORY FRAMEWORK | |
dc.subject | REGULATORY OBJECTIVES | |
dc.subject | RETURNS | |
dc.subject | SECURITIES | |
dc.subject | SECURITIES MARKET | |
dc.subject | SHAREHOLDERS | |
dc.subject | SMALL BANKS | |
dc.subject | STATUTORY AUDITORS | |
dc.subject | STOCK EXCHANGE | |
dc.subject | STOCK MARKET | |
dc.subject | STOCK MARKET CAPITALIZATION | |
dc.subject | SUBSIDIARIES | |
dc.subject | SUBSIDIARY | |
dc.subject | SUPERVISORY AUTHORITIES | |
dc.subject | TAXATION | |
dc.subject | TRANSPARENCY | |
dc.subject | UNIVERSAL BANKING | |
dc.subject | VALUATION | |
dc.subject | VALUATION STANDARDS | |
dc.subject | VALUATIONS | |
dc.subject | WARRANTS | |
dc.title | Nigeria : Accounting and Auditing | en |
dspace.entity.type | Publication | |
okr.crosscuttingsolutionarea | Public-Private Partnerships | |
okr.date.disclosure | 2012-06-01 | |
okr.date.doiregistration | 2025-05-07T09:05:30.070107Z | |
okr.doctype | Economic & Sector Work::Accounting and Auditing Assessment (ROSC) | |
okr.doctype | Economic & Sector Work | |
okr.docurl | http://documents.worldbank.org/curated/en/2011/06/16303582/nigeria-report-observance-standards-codes-rosc | |
okr.globalpractice | Finance and Markets | |
okr.globalpractice | Trade and Competitiveness | |
okr.guid | 440581468099577387 | |
okr.identifier.externaldocumentum | 000426104_20120601115257 | |
okr.identifier.internaldocumentum | 16303582 | |
okr.identifier.report | 69153 | |
okr.language.supported | en | |
okr.pdfurl | http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/06/01/000426104_20120601115257/Rendered/PDF/691530ESW0ROSC0ng000Auditing00FY110.pdf | en |
okr.region.administrative | Africa | |
okr.region.country | Nigeria | |
okr.sector | Finance | |
okr.theme | Rule of law :: Legal institutions for a market economy | |
okr.theme | Human development | |
okr.theme | Financial and private sector development :: Standards and financial reporting | |
okr.topic | Private Sector Development::Competitiveness and Competition Policy | |
okr.topic | Private Sector Development::Business Environment | |
okr.topic | Finance and Financial Sector Development::Debt Markets | |
okr.topic | Banks and Banking Reform | |
okr.topic | Private Sector Development::Business in Development | |
okr.unit | AFT: Financial Management (AFTFM) | |
okr.volume | 1 of 1 |
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