Publication:
Republic of Tajikistan : Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-02-27T23:04:54Z
dc.date.available2013-02-27T23:04:54Z
dc.date.issued2009-12
dc.description.abstractThis report describes the results of a ROSC assessment of the accounting, financial reporting and auditing requirements and practices of the Republic of Tajikistan's enterprise and financial sectors. The report assesses the quality of the Tajik financial reporting framework and makes policy recommendations for improvement. With a gross national income per capita of US$430, Tajikistan remains the poorest country in the former Soviet Union. Despite various reforms over the past several years, the business climate still lags behind other transition countries. Many of the country's problems stem from the 1992-1997 civil war, which so damaged the country's economic infrastructure that it precipitated a sharp decline in industrial and agricultural production. Although there has been moderate domestic growth since 1997, real output is currently just over 50 percent of the 1989 level. The Republic of Tajikistan's small financial system is dominated by a few banks. The level of financial activity is among the lowest in the world, with Tajik lending amounting to merely 7.1 percent of GDP in 2007. More than 80 percent of the country s small- to medium-sized enterprises do not use the banking sector. The Republic of Tajikistan needs to improve and strengthen its corporate financial reporting system to ensure that public interest entities, such as banks and state-owned entities, become more accountable and transparent. The country needs enhanced accounting, disclosure and auditing regulations, more power for regulators and professional bodies to enforce accounting and auditing regulations and more extensive, practical and continuing professional education. All of this should be done without adding excessive regulatory burdens on medium-sized, small and micro entities.en
dc.identifierhttp://documents.worldbank.org/curated/en/2009/12/16340085/tajikistan-report-observance-standards-codes-rosc-accounting-auditing
dc.identifier.doi10.1596/12568
dc.identifier.urihttps://hdl.handle.net/10986/12568
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.subjectACCESS TO BANK
dc.subjectACCOUNT
dc.subjectACCOUNTANT
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING CURRICULA
dc.subjectACCOUNTING DOCUMENTS
dc.subjectACCOUNTING FIRMS
dc.subjectACCOUNTING FRAMEWORK
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING REFORM
dc.subjectACCOUNTING REPORTS
dc.subjectACCOUNTING RULES
dc.subjectACCOUNTING SERVICES
dc.subjectACCOUNTING STANDARD
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING SYSTEMS
dc.subjectACCOUNTS
dc.subjectACCOUNTS RECEIVABLE
dc.subjectACQUISITIONS
dc.subjectAMOUNT OF COLLATERAL
dc.subjectAUDIT COMMITTEES
dc.subjectAUDIT DEPARTMENTS
dc.subjectAUDIT EVIDENCE
dc.subjectAUDIT REPORTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITING TRAINING
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBAD DEBT
dc.subjectBAD DEBTS
dc.subjectBALANCE SHEET
dc.subjectBALANCE SHEETS
dc.subjectBANK FINANCING
dc.subjectBANK LOANS
dc.subjectBANKING LAW
dc.subjectBANKING SECTOR
dc.subjectBOARDS OF DIRECTORS
dc.subjectBOOKKEEPING
dc.subjectBUSINESS PLANS
dc.subjectCAPACITY BUILDING
dc.subjectCAPITAL REQUIREMENTS
dc.subjectCASH ACCOUNTING
dc.subjectCASH TRANSACTIONS
dc.subjectCHARTS OF ACCOUNTS
dc.subjectCIVIL CODE
dc.subjectCIVIL LAWS
dc.subjectCOLLATERAL
dc.subjectCOLLATERAL REQUIREMENTS
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMPLIANCE GAP
dc.subjectCONFIRMATIONS
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSOLIDATION
dc.subjectCORPORATE GOVERNANCE
dc.subjectCORPORATE INVESTMENT
dc.subjectCREDIT INSTITUTIONS
dc.subjectCREDITORS
dc.subjectDEBT
dc.subjectDEBTS
dc.subjectDEPOSITS
dc.subjectDEPRECIATION
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectDISCLOSURE STANDARDS
dc.subjectDUE DILIGENCE
dc.subjectENFORCEMENT MECHANISM
dc.subjectENFORCEMENT MECHANISMS
dc.subjectENTERPRISE PERFORMANCE
dc.subjectENTREPRENEURSHIP
dc.subjectEXPENDITURES
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEM
dc.subjectFIXED ASSETS
dc.subjectFOREIGN CURRENCY
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN EXCHANGE
dc.subjectFOREIGN EXCHANGE TRANSACTIONS
dc.subjectGOOD PRACTICE
dc.subjectGOOD PRACTICES
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHUMAN RESOURCES
dc.subjectINCOME DISTRIBUTION
dc.subjectINCOME TAXES
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINSURANCE PENETRATION
dc.subjectINSURANCE POLICIES
dc.subjectINSURANCE PREMIUMS
dc.subjectINSURANCE PRODUCTS
dc.subjectINTEREST RATES
dc.subjectINTERNAL AUDIT
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORIES
dc.subjectINVESTMENT FUNDS
dc.subjectINVESTMENT PROJECTS
dc.subjectJOINT STOCK COMPANY
dc.subjectJOINT-STOCK COMPANIES
dc.subjectLAND OWNERSHIP
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL SYSTEM
dc.subjectLEGISLATION
dc.subjectLENDERS
dc.subjectLENDING DECISIONS
dc.subjectLIFO
dc.subjectLIMITED LIABILITY
dc.subjectLIQUIDATION
dc.subjectLLC
dc.subjectLOAN
dc.subjectLOAN APPLICATIONS
dc.subjectLOSS STATEMENT
dc.subjectMANAGEMENT ACCOUNTING
dc.subjectMANDATES
dc.subjectMICROFINANCE
dc.subjectMICROFINANCE INSTITUTIONS
dc.subjectMINIMUM CAPITAL REQUIREMENT
dc.subjectMONETARY FUND
dc.subjectMUTUAL FUNDS
dc.subjectNATIONAL BANK
dc.subjectOPEN JOINT STOCK COMPANIES
dc.subjectPEER REVIEW
dc.subjectPOLITICAL STABILITY
dc.subjectPRUDENTIAL REGULATIONS
dc.subjectPRUDENTIAL REQUIREMENTS
dc.subjectPRUDENTIAL SUPERVISION
dc.subjectPUBLIC DISCLOSURE
dc.subjectPUBLIC FUNDS
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY AUDITS
dc.subjectQUALITY CONTROL
dc.subjectREGISTRATION LAW
dc.subjectREGISTRATION PROCESS
dc.subjectREGULATORY FRAMEWORK
dc.subjectREGULATORY REPORTS
dc.subjectREMITTANCE
dc.subjectREMITTANCES
dc.subjectREORGANIZATION
dc.subjectRISK MANAGEMENT
dc.subjectSECONDARY MARKET
dc.subjectSECURITIES
dc.subjectSECURITIES LAW
dc.subjectSECURITIES MARKET
dc.subjectSETTLEMENT
dc.subjectSHAREHOLDER
dc.subjectSHAREHOLDERS
dc.subjectSMALL BUSINESSES
dc.subjectSTATE PROPERTY
dc.subjectSTATUTORY REQUIREMENTS
dc.subjectSTOCK EXCHANGE
dc.subjectSTOCK EXCHANGES
dc.subjectSUBSIDIARY
dc.subjectSUPERVISORY AGENCY
dc.subjectTAX
dc.subjectTAX CODE
dc.subjectTAX RULES
dc.subjectTAXATION
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTRADING
dc.subjectTRANSACTION
dc.subjectTRANSITION COUNTRIES
dc.subjectTRANSPARENCY
dc.titleRepublic of Tajikistan : Accounting and Auditingen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.disclosure2012-06-06
okr.date.doiregistration2025-05-07T08:47:03.641976Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2009/12/16340085/tajikistan-report-observance-standards-codes-rosc-accounting-auditing
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid903531468339630918
okr.guid355511468130469493
okr.identifier.externaldocumentum000425962_20120606173028
okr.identifier.internaldocumentum16340085
okr.identifier.report69365
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/06/06/000425962_20120606173028/Rendered/PDF/693650ESW0P1230768P0Tajikistan0engl.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryTajikistan
okr.sectorSME Finance,General finance sector
okr.sectorFinance
okr.themeHuman development
okr.themeRule of law :: Legal institutions for a market economy
okr.themeFinancial and private sector development
okr.themeFinancial and private sector development :: Small and medium enterprise support
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.unitWorld Bank Office: Vienna (ECCAT)
okr.volume1 of 1
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