Publication:
Nigeria : Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-02-11T19:57:30Z
dc.date.available2013-02-11T19:57:30Z
dc.date.issued2011-06-06
dc.description.abstractThis 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.identifierhttp://documents.worldbank.org/curated/en/2011/06/16303582/nigeria-report-observance-standards-codes-rosc
dc.identifier.doi10.1596/12300
dc.identifier.urihttps://hdl.handle.net/10986/12300
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 FIRM
dc.subjectACCOUNTING PERIOD
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING RULES
dc.subjectACCOUNTING STANDARD
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectACTUARIES
dc.subjectARBITRAGE
dc.subjectASSET PRICE
dc.subjectASSET QUALITY
dc.subjectAUDIT COMMITTEE
dc.subjectAUDIT COMMITTEES
dc.subjectAUDIT EVIDENCE
dc.subjectAUDIT REPORTS
dc.subjectAUDIT STANDARDS
dc.subjectAUDITED ACCOUNTS
dc.subjectAUDITED FINANCIAL INFORMATION
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBALANCE SHEET
dc.subjectBALANCE SHEETS
dc.subjectBANK SUPERVISION
dc.subjectBANKING SECTOR
dc.subjectBANKING SUPERVISION
dc.subjectBID
dc.subjectBOOKKEEPING
dc.subjectBORROWING CAPACITY
dc.subjectBUSINESS ETHICS
dc.subjectBUSINESS EXPANSION
dc.subjectCAPACITY BUILDING
dc.subjectCAPITAL ADEQUACY
dc.subjectCAPITAL MARKET
dc.subjectCENTRAL BANK
dc.subjectCOMPLIANCE GAPS
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSOLIDATED SUPERVISION
dc.subjectCONSOLIDATION
dc.subjectCONTINGENT LIABILITIES
dc.subjectCOOPERATIVES
dc.subjectCORPORATE GOVERNANCE
dc.subjectCOST ACCOUNTING
dc.subjectCREDITOR
dc.subjectCREDITOR RIGHTS
dc.subjectDEPOSIT
dc.subjectDEPOSIT INSURANCE
dc.subjectDEPOSIT MONEY BANKS
dc.subjectDEVELOPMENT FINANCE
dc.subjectDISCLOSURE OF INFORMATION
dc.subjectDISCLOSURE REQUIREMENT
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectDISCLOSURE STANDARDS
dc.subjectDOMESTIC BANKING
dc.subjectDUE DILIGENCE
dc.subjectEMPLOYMENT
dc.subjectENFORCEMENT MECHANISM
dc.subjectENFORCEMENT MECHANISMS
dc.subjectENTRY REQUIREMENTS
dc.subjectEXCHANGE COMMISSION
dc.subjectEXPORTER
dc.subjectEXTERNAL AUDITORS
dc.subjectFAIR VALUE
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MARKET
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL SERVICES
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEM
dc.subjectFOREIGN INVESTORS
dc.subjectGOOD PRACTICE
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHUMAN RESOURCE
dc.subjectHUMAN RESOURCES
dc.subjectINCOME STATEMENTS
dc.subjectINCOME TAX
dc.subjectINFORMATION DISCLOSURE
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSTITUTIONAL DEVELOPMENT
dc.subjectINSTRUMENT
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINSURANCE CORPORATION
dc.subjectINSURANCE POLICIES
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL STANDARD
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTMENT DECISIONS
dc.subjectINVESTOR CONFIDENCE
dc.subjectISSUANCE
dc.subjectLAWS
dc.subjectLIABILITY
dc.subjectLIABILITY SIDE
dc.subjectLIQUIDITY
dc.subjectLOAN EXPOSURES
dc.subjectLOCAL BANKS
dc.subjectMANDATES
dc.subjectMERGERS
dc.subjectMICROFINANCE
dc.subjectMINIMUM CAPITAL REQUIREMENT
dc.subjectMINIMUM CAPITAL REQUIREMENTS
dc.subjectMONETARY FUND
dc.subjectMORTGAGE
dc.subjectNATURAL RESOURCES
dc.subjectNON-PERFORMING LOAN
dc.subjectNPL
dc.subjectOPERATING LEASES
dc.subjectOWNERSHIP STRUCTURE
dc.subjectPEER REVIEW
dc.subjectPENALTIES
dc.subjectPENSION
dc.subjectPENSION FUND
dc.subjectPENSION REFORM
dc.subjectPORTFOLIO
dc.subjectPRICE EARNINGS RATIO
dc.subjectPROCUREMENT
dc.subjectPRUDENTIAL REQUIREMENTS
dc.subjectPUBLIC ENTERPRISES
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectRATING AGENCIES
dc.subjectREGULATORY AUTHORITIES
dc.subjectREGULATORY FRAMEWORK
dc.subjectREGULATORY OBJECTIVES
dc.subjectRETURNS
dc.subjectSECURITIES
dc.subjectSECURITIES MARKET
dc.subjectSHAREHOLDERS
dc.subjectSMALL BANKS
dc.subjectSTATUTORY AUDITORS
dc.subjectSTOCK EXCHANGE
dc.subjectSTOCK MARKET
dc.subjectSTOCK MARKET CAPITALIZATION
dc.subjectSUBSIDIARIES
dc.subjectSUBSIDIARY
dc.subjectSUPERVISORY AUTHORITIES
dc.subjectTAXATION
dc.subjectTRANSPARENCY
dc.subjectUNIVERSAL BANKING
dc.subjectVALUATION
dc.subjectVALUATION STANDARDS
dc.subjectVALUATIONS
dc.subjectWARRANTS
dc.titleNigeria : Accounting and Auditingen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2012-06-01
okr.date.doiregistration2025-05-07T09:05:30.070107Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2011/06/16303582/nigeria-report-observance-standards-codes-rosc
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid440581468099577387
okr.identifier.externaldocumentum000426104_20120601115257
okr.identifier.internaldocumentum16303582
okr.identifier.report69153
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/06/01/000426104_20120601115257/Rendered/PDF/691530ESW0ROSC0ng000Auditing00FY110.pdfen
okr.region.administrativeAfrica
okr.region.countryNigeria
okr.sectorFinance
okr.themeRule of law :: Legal institutions for a market economy
okr.themeHuman development
okr.themeFinancial and private sector development :: Standards and financial reporting
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.topicPrivate Sector Development::Business Environment
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicBanks and Banking Reform
okr.topicPrivate Sector Development::Business in Development
okr.unitAFT: Financial Management (AFTFM)
okr.volume1 of 1
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