Publication:
Kingdom of Bhutan - Public Sector Accounting and Auditing : A Comparison to International Standards

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-06-11T18:14:45Z
dc.date.available2012-06-11T18:14:45Z
dc.date.issued2007-04
dc.description.abstractThe objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. The analysis in this report has been conducted in light of the strong measures being taken in the Kingdom of Bhutan to reform the accounting and auditing processes. The report addresses several issues such as: adopting international accounting standards in major public enterprises; implementing professional leadership in accounting and financial management; implementing a fully integrated, computerized government accounting system; drafting new acts on public financial management and combating corruption; strengthening the Royal Institute of Management (RIM); and providing training for finance, accounting, and internal audit staff in line ministries and other government agencies, heads of administration and finance divisions, and other managersen
dc.identifierhttp://documents.worldbank.org/curated/en/2007/04/7607009/bhutan-public-sector-accounting-auditing-comparison-international-standards
dc.identifier.doi10.1596/7681
dc.identifier.urihttps://hdl.handle.net/10986/7681
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.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING SYSTEMS
dc.subjectANNUAL REPORT
dc.subjectANNUAL REPORTS
dc.subjectAPPROPRIATIONS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING STANDARDS
dc.subjectBUDGET FORMULATION
dc.subjectBUDGET MONITORING
dc.subjectBUDGET PERFORMANCE
dc.subjectCOMPUTER SYSTEMS
dc.subjectDESCRIPTION
dc.subjectDISCLOSURE
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectGENERALLY ACCEPTED ACCOUNTING PRINCIPLES
dc.subjectGOVERNMENT SPENDING
dc.subjectINSTITUTIONAL FRAMEWORK
dc.subjectINTERNAL AUDITS
dc.subjectOUTREACH
dc.subjectPROVISIONS
dc.subjectPUBLIC
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCIAL MANAGEMENT
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC SECTOR ORGANIZATIONS
dc.subjectPUBLIC SECTORS
dc.subjectPUBLIC SERVICE
dc.subjectPUBLIC SERVICE COMMISSION
dc.subjectTRANSPARENCY
dc.subjectUSERS
dc.titleKingdom of Bhutan - Public Sector Accounting and Auditing : A Comparison to International Standardsen
dspace.entity.typePublication
okr.date.disclosure2007-05-14
okr.date.doiregistration2025-05-07T08:52:11.994617Z
okr.doctypeEconomic & Sector Work::Country Financial Accountability Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2007/04/7607009/bhutan-public-sector-accounting-auditing-comparison-international-standards
okr.globalpracticeTransport and ICT
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.guid850121468227952711
okr.identifier.externaldocumentum000020439_20070515114847
okr.identifier.internaldocumentum7607009
okr.identifier.report39621
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/05/15/000020439_20070515114847/Rendered/PDF/396210BT.pdfen
okr.region.administrativeSouth Asia
okr.region.countryBhutan
okr.sectorFinance
okr.sectorPublic Administration
okr.sectorLaw
okr.sectorPublic Administration, Law, and Justice
okr.topicPublic Sector Economics
okr.topicFinance and Financial Sector Development::Financial Intermediation
okr.topicPublic Sector Management and Reform
okr.topicFinance and Financial Sector Development::Rural Finance
okr.topicInformation and Communication Technologies::Information and Records Management
okr.topicPublic Sector Development
okr.unitFinancial Management Unit (SARFM)
okr.volume1 of 1
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