Publication: Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards
Date
2007-03
ISSN
Published
2007-03
Author(s)
World Bank
Abstract
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.
Citation
“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.”