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

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-06-11T19:39:01Z
dc.date.available2012-06-11T19:39:01Z
dc.date.issued2007-03
dc.description.abstractThis 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/2007/03/7667472/sri-lanka-public-sector-accounting-auditing-comparison-international-standards
dc.identifier.doi10.1596/7706
dc.identifier.urihttps://hdl.handle.net/10986/7706
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.subjectACCOUNTABILITY FRAMEWORK
dc.subjectACCOUNTING STANDARDS
dc.subjectACCRUAL ACCOUNTING
dc.subjectACCRUAL BASIS
dc.subjectACCRUAL BUDGETING
dc.subjectADMINISTRATIVE FRAMEWORK
dc.subjectAUDIT FINDINGS
dc.subjectAUDIT OFFICE
dc.subjectAUDITING STANDARDS
dc.subjectAUDITOR GENERAL
dc.subjectAUDITORS
dc.subjectBUDGET FORMULATION
dc.subjectBUDGET MANAGEMENT
dc.subjectCASH ACCOUNTING
dc.subjectCASH BASIS
dc.subjectCASH FLOWS
dc.subjectCENTRAL GOVERNMENT
dc.subjectCIVIL SERVICE
dc.subjectCODE OF CONDUCT
dc.subjectCODE OF ETHICS
dc.subjectCOMMERCIAL ACCOUNTING
dc.subjectCONSULTATION
dc.subjectCONTINGENT LIABILITIES
dc.subjectCORPORATE GOVERNANCE
dc.subjectECONOMIC DEVELOPMENT
dc.subjectEXPENDITURE CONTROL
dc.subjectEXPENDITURE POLICIES
dc.subjectEXTERNAL AUDIT
dc.subjectFINANCE MINISTRY
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL COMPLIANCE
dc.subjectFINANCIAL CONDITION
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MANAGEMENT SYSTEMS
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL POSITION
dc.subjectFINANCIAL REGULATIONS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFISCAL AFFAIRS
dc.subjectFISCAL REFORM
dc.subjectFOREIGN AFFAIRS
dc.subjectFORMAL DOCUMENT
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT ACCOUNTS
dc.subjectGOVERNMENT BUDGET
dc.subjectGOVERNMENT DEPARTMENT
dc.subjectGOVERNMENT EXPENDITURE
dc.subjectGOVERNMENT ORGANIZATIONS
dc.subjectGOVERNMENT RESPONSE
dc.subjectGOVERNMENT SPENDING
dc.subjectINSTITUTIONAL DEVELOPMENT
dc.subjectINSTITUTIONAL FRAMEWORK
dc.subjectINTERNAL CONTROL
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ORGANIZATION
dc.subjectINTERNATIONAL STANDARD
dc.subjectINTERNATIONAL STANDARDS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGISLATION
dc.subjectLEGISLATIVE SCRUTINY
dc.subjectLOCAL GOVERNMENT
dc.subjectMINISTRY OF FINANCE
dc.subjectNATIONAL AUDIT
dc.subjectNATIONAL AUTHORITIES
dc.subjectPERFORMANCE AUDIT
dc.subjectPERFORMANCE MEASUREMENT
dc.subjectPROGRAMS
dc.subjectPROVISIONS
dc.subjectPUBLIC
dc.subjectPUBLIC ACCOUNTS
dc.subjectPUBLIC CORPORATIONS
dc.subjectPUBLIC DISCLOSURE
dc.subjectPUBLIC ENTERPRISE
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectPUBLIC EXPENDITURE MANAGEMENT REFORM
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCIAL ACCOUNTABILITY
dc.subjectPUBLIC FINANCIAL MANAGEMENT
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC SECTOR ETHICS
dc.subjectPUBLIC SECTOR ORGANIZATIONS
dc.subjectPUBLIC SERVANTS
dc.subjectPUBLIC SUPPORT
dc.subjectQUALITY ASSURANCE
dc.subjectREFORM PROGRAM
dc.subjectREVENUE MANAGEMENT
dc.subjectSENIOR MANAGERS
dc.subjectSENIOR MEMBERS
dc.subjectSUPREME AUDIT INSTITUTION
dc.subjectSUPREME AUDIT INSTITUTIONS
dc.subjectTAX
dc.subjectTAXATION
dc.subjectTRANSPARENCY
dc.subjectTREASURY
dc.titleSri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standardsen
dspace.entity.typePublication
okr.date.disclosure2007-08-10
okr.date.doiregistration2025-05-07T08:45:25.829078Z
okr.doctypeEconomic & Sector Work::Other Financial Accountability Study
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2007/03/7667472/sri-lanka-public-sector-accounting-auditing-comparison-international-standards
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.guid248221468114859120
okr.identifier.externaldocumentum000310607_20070531142353
okr.identifier.internaldocumentum7667472
okr.identifier.report39176
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/05/31/000310607_20070531142353/Rendered/PDF/39176optmz0LK.pdfen
okr.region.administrativeSouth Asia
okr.region.countrySri Lanka
okr.sectorPublic administration
okr.sectorFinance
okr.topicFinance and Financial Sector Development::Rural Finance
okr.topicPublic Sector Expenditure Analysis and Management
okr.topicPublic Sector Management and Reform
okr.topicPublic Sector Economics and Finance
okr.topicPublic Sector Regulation
okr.topicPublic Sector Development
okr.unitFinancial Management Unit (SARFM)
okr.volume1 of 1
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