Publication:
Republic of Ghana Report on the Observance of Standards and Codes: Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2016-12-13T15:49:41Z
dc.date.available2016-12-13T15:49:41Z
dc.date.issued2014-12
dc.description.abstractThis 2014 Report on the Observance of Standards and Codes in Accounting and Auditing (ROSC A&A) is the second review for Ghana. Its main objectives are to: assess the degree to which the policy recommendations of the 2004 review have been implemented, identify any emerging issues since the last review and develop policy recommendations that, once implemented, would further enhance the quality of financial reporting in the country. While growth has been spurred by favorable commodity prices for gold and cocoa, the start of commercial production of oil and a booming services sector, there is still room for improvement in the business environment, business confidence and financing of the economy. The implementation of the policy recommendations contained in this report will contribute to improved business environment and investor confidence, an essential factor for economic growth.en
dc.identifierhttp://documents.worldbank.org/curated/en/434281479709115757/Ghana-Report-on-the-Observance-of-Standards-and-Codes-Accounting-and-Auditing-ROSC-A-A
dc.identifier.doi10.1596/25726
dc.identifier.urihttps://hdl.handle.net/10986/25726
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectACCESS TO CAPITAL
dc.subjectACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANCY FIRMS
dc.subjectACCOUNTANT
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRACTICES
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectACCRUALS
dc.subjectACTUARIES
dc.subjectAUDIT REPORTS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBANKING LAWS
dc.subjectBANKING SECTOR
dc.subjectBANKING SECTOR ASSETS
dc.subjectBANKING SUPERVISION
dc.subjectBANKS
dc.subjectBROKERS
dc.subjectBUSINESS SCHOOLS
dc.subjectCAPACITY BUILDING
dc.subjectCAPACITY CONSTRAINTS
dc.subjectCAPITAL MARKETS
dc.subjectCHECKING
dc.subjectCHECKS
dc.subjectCOMMODITY PRICES
dc.subjectCOMPANY LAW
dc.subjectCOMPLIANCE GAP
dc.subjectCONFLICT OF INTEREST
dc.subjectCONSOLIDATION
dc.subjectCORPORATE GOVERNANCE
dc.subjectCOST RECOVERY
dc.subjectCREDIT ASSESSMENT
dc.subjectCREDITOR
dc.subjectCREDITOR RIGHTS
dc.subjectCURRENCY
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectECONOMIC DEVELOPMENT
dc.subjectENFORCEMENT MECHANISMS
dc.subjectENTRY REQUIREMENTS
dc.subjectEXCHANGE COMMISSION
dc.subjectEXTERNAL AUDITORS
dc.subjectFAIR VALUE
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL REGULATION
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SUPPORT
dc.subjectFINANCIAL SYSTEMS
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFUND MANAGERS
dc.subjectGAAP
dc.subjectGOOD PRACTICE
dc.subjectGOOD PRACTICES
dc.subjectGOVERNMENT FUNDING
dc.subjectGOVERNMENT SECURITIES
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectINFORMATION SYSTEM
dc.subjectINFORMATION TECHNOLOGY
dc.subjectINFRASTRUCTURE DEVELOPMENT
dc.subjectINSTITUTIONAL DEVELOPMENT
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINSURANCE INDUSTRY
dc.subjectINTEREST RATES
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL BANK
dc.subjectINTERNATIONAL STANDARD
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTMENT PROJECTS
dc.subjectINVESTOR CONFIDENCE
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGAL REFORM
dc.subjectLEGAL REFORMS
dc.subjectLEGISLATION
dc.subjectLENDERS
dc.subjectLEVIES
dc.subjectLIFE INSURANCE
dc.subjectLOCAL GOVERNMENT
dc.subjectLOCAL LAWS
dc.subjectMACROECONOMIC POLICY
dc.subjectMARKET INFRASTRUCTURE
dc.subjectMARKET SHARE
dc.subjectMERGERS
dc.subjectMICRO-FINANCE
dc.subjectMICRO-FINANCE INSTITUTIONS
dc.subjectMIGRATION
dc.subjectMONETARY FUND
dc.subjectOPERATING EFFICIENCY
dc.subjectPAYMENT SYSTEM
dc.subjectPEER REVIEW
dc.subjectPENALTIES
dc.subjectPENSION
dc.subjectPENSION FUND
dc.subjectPENSIONS
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY AUDITS
dc.subjectQUALITY CONTROL
dc.subjectQUALITY OF EDUCATION
dc.subjectQUALITY OF WORK
dc.subjectREGISTRATION FEES
dc.subjectREGULATORY AUTHORITY
dc.subjectREGULATORY FRAMEWORK
dc.subjectRETURNS
dc.subjectRURAL BANKS
dc.subjectSECURITIES
dc.subjectSECURITIES DEALERS
dc.subjectSECURITIES INDUSTRY
dc.subjectSECURITIES REGULATION
dc.subjectSELF-REGULATION
dc.subjectSTATE ENTERPRISES
dc.subjectSTOCK EXCHANGE
dc.subjectSUBSIDIARY
dc.subjectTAX
dc.subjectTAX REGIME
dc.subjectTELECOMMUNICATIONS
dc.subjectTERRORISM
dc.subjectTRANSPARENCY
dc.subjectTRUSTEES
dc.subjectTURNOVER
dc.subjectWITHDRAWAL
dc.titleRepublic of Ghana Report on the Observance of Standards and Codesen
dc.title.subtitleAccounting and Auditingen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleRepublic of Ghana Report on the Observance of Standards and Codes
okr.date.disclosure2016-11-21
okr.date.doiregistration2025-05-07T10:37:18.174351Z
okr.doctypeEconomic & Sector Work
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment
okr.docurlhttp://documents.worldbank.org/curated/en/434281479709115757/Ghana-Report-on-the-Observance-of-Standards-and-Codes-Accounting-and-Auditing-ROSC-A-A
okr.guid434281479709115757
okr.identifier.externaldocumentum000333037_20150112222719
okr.identifier.internaldocumentum23780481
okr.identifier.reportACS11608
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/434281479709115757/pdf/ACS116080WP0P1486140Box385409B00OUO090.pdfen
okr.region.administrativeAfrica
okr.region.countryGhana
okr.sectorFinance
okr.themeFinancial and private sector development :: International financial standards and systems
okr.topicGovernance::Governance and the Financial Sector
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.topicPrivate Sector Development::Corporate Data and Reporting
okr.unitGovernance - GP (GGODR)
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