Publication:
Republic of Liberia : Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-03-12T19:07:15Z
dc.date.available2013-03-12T19:07:15Z
dc.date.issued2011-02-14
dc.description.abstractThis report provides an assessment of the corporate sector accounting, financial reporting, and auditing practices in Liberia. The assessment undertaken is positioned within the broader context of the country s institutional framework and capacity needed to enhance the quality of corporate financial reporting that is a key contributor to improving investor confidence and ultimately economic growth. Efforts are necessary for strengthening the capacity of the regulators and developing accounting and auditing standards in Liberia.en
dc.identifierhttp://documents.worldbank.org/curated/en/2011/02/16344782/liberia-report-observance-standards-codes-rosc
dc.identifier.doi10.1596/12666
dc.identifier.urihttps://hdl.handle.net/10986/12666
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.subjectACCOUNTANCY FIRMS
dc.subjectACCOUNTING
dc.subjectACCOUNTING CURRICULA
dc.subjectACCOUNTING FIRM
dc.subjectACCOUNTING FIRMS
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING STANDARD
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING TREATMENT
dc.subjectACTUARIES
dc.subjectADEQUATE DISCLOSURE
dc.subjectAFFILIATES
dc.subjectAUDIT ENGAGEMENTS
dc.subjectAUDIT EVIDENCE
dc.subjectAUDIT REPORTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROCEDURES
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBALANCE SHEET
dc.subjectBANK LOAN
dc.subjectBANKING RISKS
dc.subjectBANKING SERVICES
dc.subjectBANKING SUPERVISION
dc.subjectBANKING SYSTEM
dc.subjectBANKS
dc.subjectBUSINESS COMMUNITY
dc.subjectBUSINESS ETHICS
dc.subjectBUSINESS MANAGEMENT
dc.subjectCAPACITY CONSTRAINTS
dc.subjectCAPITAL INVESTMENT
dc.subjectCAPITAL MARKET
dc.subjectCAPITAL MARKETS
dc.subjectCAPITAL REQUIREMENTS
dc.subjectCASH BALANCES
dc.subjectCENTRAL BANK
dc.subjectCERTIFIED PUBLIC ACCOUNTANTS
dc.subjectCIVIL SERVICE
dc.subjectCOLLATERAL
dc.subjectCOMMERCIAL BANK
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMMERCIAL CREDITORS
dc.subjectCOMPETITIVE BIDDING
dc.subjectCOMPLIANCE GAPS
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSOLIDATION
dc.subjectCONTINGENT LIABILITIES
dc.subjectCREDIT APPROVAL
dc.subjectCREDIT HISTORIES
dc.subjectCREDIT RATING
dc.subjectCURRENT ASSETS
dc.subjectDEBT
dc.subjectDEBT REDUCTION
dc.subjectDEBT RELIEF
dc.subjectDEBT SERVICE
dc.subjectDEPRECIATION
dc.subjectDEVELOPMENT BANK
dc.subjectDIRECT INVESTMENTS
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectDUE DILIGENCE
dc.subjectEMPLOYMENT
dc.subjectENFORCEMENT MECHANISM
dc.subjectENFORCEMENT MECHANISMS
dc.subjectENFORCEMENT PROCESS
dc.subjectENFORCEMENT SYSTEM
dc.subjectEQUIPMENT
dc.subjectEXPENDITURE
dc.subjectFAIR MARKET VALUE
dc.subjectFAIR VALUES
dc.subjectFIDUCIARY RESPONSIBILITY
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL CRISES
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MARKET
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL SERVICES
dc.subjectFINANCIAL STABILITY
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL STRENGTH
dc.subjectFINANCIAL TRANSACTIONS
dc.subjectFIXED ASSETS
dc.subjectFOREIGN CURRENCIES
dc.subjectFOREIGN CURRENCY
dc.subjectFOREIGN CURRENCY EXPOSURE
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN EXCHANGE
dc.subjectFOREIGN INVESTMENT
dc.subjectFOREIGN INVESTMENTS
dc.subjectFOREIGN INVESTORS
dc.subjectGAAP
dc.subjectGOOD PRACTICE
dc.subjectGOVERNANCE ISSUE
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHUMAN RESOURCE
dc.subjectIMAGE
dc.subjectINADEQUATE DISCLOSURE
dc.subjectINFLATION
dc.subjectINFORMATION SYSTEM
dc.subjectINFORMATION TECHNOLOGY
dc.subjectINFRASTRUCTURE INVESTMENT
dc.subjectINSTALLMENT SALES
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINSURANCE COMPANY
dc.subjectINSURANCE INDUSTRY
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL DEVELOPMENTS
dc.subjectINTERNATIONAL MARKET
dc.subjectINTERNATIONAL STANDARD
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORIES
dc.subjectINVENTORY
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT DECISION
dc.subjectINVESTMENT DECISIONS
dc.subjectINVESTMENT INSTRUMENTS
dc.subjectINVESTOR CONFIDENCE
dc.subjectISSUANCE
dc.subjectLAND TITLE
dc.subjectLAWS
dc.subjectLEGAL AUTHORITY
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL OBLIGATIONS
dc.subjectLEGAL PROVISIONS
dc.subjectLEGISLATION
dc.subjectLOAN
dc.subjectLOAN APPLICATION
dc.subjectLOCAL BANKS
dc.subjectLONG-TERM INVESTMENT
dc.subjectMARKET PARTICIPANTS
dc.subjectMARKET VALUE
dc.subjectMARKETING
dc.subjectMICROFINANCE
dc.subjectMICROFINANCE INSTITUTIONS
dc.subjectMINIMUM CAPITAL REQUIREMENTS
dc.subjectMINORITY INVESTORS
dc.subjectMONETARY FUND
dc.subjectNON-PERFORMING LOANS
dc.subjectPENALTIES
dc.subjectPOLITICAL STABILITY
dc.subjectPORTFOLIO
dc.subjectPORTFOLIO INVESTMENT
dc.subjectPOTENTIAL INVESTORS
dc.subjectPRIVATE INVESTMENT
dc.subjectPROCUREMENT
dc.subjectPRUDENTIAL REGULATIONS
dc.subjectPRUDENTIAL REQUIREMENTS
dc.subjectPUBLIC ACCOUNTING
dc.subjectQUALITY ASSESSMENT
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY AUDITS
dc.subjectQUALITY CONTROL
dc.subjectREGULATORY CAPACITY
dc.subjectREGULATORY FRAMEWORK
dc.subjectRETURNS
dc.subjectSALES
dc.subjectSECURITIES
dc.subjectSHAREHOLDERS
dc.subjectSTATE ENTERPRISES
dc.subjectSTATUTORY AUDITORS
dc.subjectSUBSIDIARIES
dc.subjectSUPERVISION OF BANK
dc.subjectTAX
dc.subjectTAX RULES
dc.subjectTAXATION
dc.subjectTRANSPARENCY
dc.subjectTRANSPORT
dc.subjectUNAUDITED FINANCIAL STATEMENTS
dc.subjectVALUATION
dc.titleRepublic of Liberia : Accounting and Auditingen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2012-06-07
okr.date.doiregistration2025-05-07T10:05:46.143383Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2011/02/16344782/liberia-report-observance-standards-codes-rosc
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.identifier.externaldocumentum000425970_20120607144512
okr.identifier.internaldocumentum16344782
okr.identifier.report69383
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/06/07/000425970_20120607144512/Rendered/PDF/693830ROSC0P120ting000Auding00FY110.pdfen
okr.region.administrativeAfrica
okr.region.countryLiberia
okr.sectorFinance
okr.themeHuman development
okr.themeRule of law :: Legal institutions for a market economy
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.topicBanks and Banking Reform
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Business in Development
okr.unitAFT: Financial Management (AFTFM)
okr.volume1 of 1
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