Publication: Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards
This assessment of public sector accounting and auditing is generally meant to assist with the implementation o f more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. Following the introduction, and chapters on public sector accounting and auditing, Annex A explains the methodology used for the study. Annex B provides a summary of accounting and auditing standards referred to in this study. Annex C and D provide Sri Lanka accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.
“World Bank. 2007. Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards. © Washington, DC. http://openknowledge.worldbank.org/entities/publication/c3d8d81f-2ad7-5286-857f-6f7ab6ad63fe License: CC BY 3.0 IGO.”