Publication:
Maldives - Public Sector Accounting and Auditing : A Comparison to International Standards

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-06-12T16:21:46Z
dc.date.available2012-06-12T16:21:46Z
dc.date.issued2007-06
dc.description.abstractThis assessment of public sector accounting and auditing standards purpose is to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in comparison with internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. Annex A explains the methodology used for the study. Annex B provides a summary of international accounting and auditing standards referred to in this study. Annex C and D provide country accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.en
dc.identifierhttp://documents.worldbank.org/curated/en/2007/06/8185140/maldives-public-sector-accounting-auditing-comparison-international-standards
dc.identifier.doi10.1596/7822
dc.identifier.urihttps://hdl.handle.net/10986/7822
dc.languageEnglish
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.subjectACCOUNTABLE GOVERNMENT
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING FIRMS
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRACTICES
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING SYSTEM
dc.subjectACCOUNTS
dc.subjectACCRUAL ACCOUNTING
dc.subjectACCRUAL BASIS
dc.subjectADMINISTRATIVE FRAMEWORK
dc.subjectANNUAL FINANCIAL STATEMENTS
dc.subjectANNUAL PERFORMANCE
dc.subjectANNUAL REPORT
dc.subjectANNUAL REPORTING
dc.subjectANNUAL REPORTS
dc.subjectANNUAL STATEMENT
dc.subjectANNUAL STATEMENTS
dc.subjectARTICLE
dc.subjectATTESTATION
dc.subjectAUDIT DEPARTMENTS
dc.subjectAUDIT ENGAGEMENTS
dc.subjectAUDIT EVIDENCE
dc.subjectAUDIT OFFICE
dc.subjectAUDIT REPORTS
dc.subjectAUDITED ACCOUNTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITOR GENERAL
dc.subjectAUDITOR-GENERAL
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBALANCE SHEET
dc.subjectBANKS
dc.subjectBENEFIT PLANS
dc.subjectBONDS
dc.subjectBORROWING
dc.subjectBUDGET MANAGEMENT
dc.subjectBUDGETING
dc.subjectBUSINESS COMBINATIONS
dc.subjectCAPACITY BUILDING
dc.subjectCAPACITY-BUILDING
dc.subjectCASH BASIS
dc.subjectCASH FLOW
dc.subjectCASH FLOWS
dc.subjectCASH POSITION
dc.subjectCOMPUTERIZED ACCOUNTING SYSTEMS
dc.subjectCONTINGENT LIABILITIES
dc.subjectCONTRIBUTION
dc.subjectCURRICULA
dc.subjectDEBT
dc.subjectDECISION-MAKING
dc.subjectDEPRECIATION
dc.subjectDEVELOPMENT BANK
dc.subjectDIAGNOSTIC TOOL
dc.subjectDISTANCE LEARNING
dc.subjectDUE DILIGENCE
dc.subjectEARNINGS
dc.subjectECONOMIC DEVELOPMENT
dc.subjectEDUCATION PROGRAMS
dc.subjectEDUCATION STANDARDS
dc.subjectEMPLOYEE BENEFITS
dc.subjectEXCHANGE RATES
dc.subjectEXPENDITURE
dc.subjectEXPENDITURE POLICIES
dc.subjectEXPENDITURES
dc.subjectEXTERNAL AUDIT
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL ACTIVITIES
dc.subjectFINANCIAL APPROACH
dc.subjectFINANCIAL COMPLIANCE
dc.subjectFINANCIAL IMPACT
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL POSITION
dc.subjectFINANCIAL REGULATIONS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEMS
dc.subjectFISCAL AFFAIRS
dc.subjectFOREIGN CURRENCY
dc.subjectFOREIGN EXCHANGE
dc.subjectGOOD PRACTICE
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT ASSISTANCE
dc.subjectGOVERNMENT AUDITING
dc.subjectGOVERNMENT BUDGET
dc.subjectGOVERNMENT EMPLOYMENT
dc.subjectGOVERNMENT GRANTS
dc.subjectGOVERNMENT SPENDING
dc.subjectINCOME
dc.subjectINCOME TAXES
dc.subjectINDEPENDENT AUDITOR
dc.subjectINSURANCE
dc.subjectINTANGIBLE ASSETS
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL AUDITING
dc.subjectINTERNAL CONTROL
dc.subjectINTERNAL CONTROL SYSTEMS
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectLIABILITY
dc.subjectLOAN
dc.subjectMEMBER COUNTRIES
dc.subjectMINISTRY OF FINANCE
dc.subjectMONEYS
dc.subjectNATIONAL ACCOUNTING
dc.subjectNATIONAL AUDIT
dc.subjectNATIONAL GOVERNMENT
dc.subjectNET SURPLUS
dc.subjectOUTREACH PROGRAMS
dc.subjectPENSIONS
dc.subjectPERFORMANCE AUDIT
dc.subjectPERFORMANCE MEASUREMENT
dc.subjectPERFORMANCE MEASURES
dc.subjectPERFORMANCE TARGETS
dc.subjectPRIVATE SECTOR
dc.subjectPROGRAM MANAGERS
dc.subjectPROGRAMS
dc.subjectPUBLIC ACCOUNTABILITY
dc.subjectPUBLIC ACCOUNTING
dc.subjectPUBLIC ACCOUNTS
dc.subjectPUBLIC DISCLOSURE
dc.subjectPUBLIC ENTERPRISE
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCIAL MANAGEMENT
dc.subjectPUBLIC INTEREST
dc.subjectPUBLIC MONEY
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC SECTOR ENTITIES
dc.subjectPUBLIC SERVICE
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY CONTROL
dc.subjectQUESTIONNAIRES
dc.subjectREPAYMENT
dc.subjectREPORTING SYSTEMS
dc.subjectRESPONSIBILITIES
dc.subjectRETIREMENT
dc.subjectRETIREMENT BENEFIT
dc.subjectRISK ASSESSMENTS
dc.subjectSALARIES
dc.subjectSALARY
dc.subjectSALE
dc.subjectSALES
dc.subjectSECURITIES
dc.subjectSENIOR
dc.subjectSERVICE ORGANIZATIONS
dc.subjectSOUND FINANCIAL MANAGEMENT
dc.subjectSOUND FINANCIAL PRACTICES
dc.subjectSTAKEHOLDERS
dc.subjectSUPPORT PROGRAM
dc.subjectSUPREME AUDIT INSTITUTION
dc.subjectSUPREME AUDIT INSTITUTIONS
dc.subjectTERMINATION
dc.subjectTERMINATIONS
dc.subjectTRAINING COURSE
dc.subjectTRAINING PROGRAM
dc.subjectTRAINING PROGRAMS
dc.subjectTRANSPARENCY
dc.subjectTRUE COSTS
dc.titleMaldives - Public Sector Accounting and Auditing : A Comparison to International Standardsen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2007-08-27
okr.date.doiregistration2025-05-07T11:31:40.580088Z
okr.doctypeEconomic & Sector Work::Other Financial Accountability Study
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2007/06/8185140/maldives-public-sector-accounting-auditing-comparison-international-standards
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid250891468282288114
okr.identifier.externaldocumentum000020439_20070828094144
okr.identifier.internaldocumentum8185140
okr.identifier.report40089
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/08/28/000020439_20070828094144/Rendered/PDF/400890MV.pdfen
okr.region.administrativeSouth Asia
okr.region.countryMaldives
okr.sectorGeneral public administration sector
okr.sectorGeneral finance sector
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.topicPrivate Sector Development::Business Environment
okr.topicPublic Sector Expenditure Policy
okr.topicPrivate Sector Development::Business in Development
okr.topicPublic Sector Development
okr.unitFinancial Management Unit (SARFM)
okr.volume1 of 1
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