Republic of Ghana Report on the Observance of Standards and Codes

World Bank

Report

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

collection.link.10	https://openknowledge.worldbank.org/handle/10986/2111
collection.name.10	Accounting and Auditing Assessment
dc.contributor.author	World Bank
dc.date.accessioned	2016-12-13T15:49:41Z
dc.date.available	2016-12-13T15:49:41Z
dc.date.issued	2014-12
dc.date.lastModified	2021-04-23T14:04:31Z
dc.description.abstract	This 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.identifier	http://documents.worldbank.org/curated/en/434281479709115757/Ghana-Report-on-the-Observance-of-Standards-and-Codes-Accounting-and-Auditing-ROSC-A-A
dc.identifier.uri	http://hdl.handle.net/10986/25726
dc.language	English
dc.language.iso	en_US
dc.publisher	World Bank, Washington, DC
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo
dc.subject	ACCESS TO CAPITAL
dc.subject	ACCOUNT
dc.subject	ACCOUNTABILITY
dc.subject	ACCOUNTANCY
dc.subject	ACCOUNTANCY FIRMS
dc.subject	ACCOUNTANT
dc.subject	ACCOUNTANTS
dc.subject	ACCOUNTING
dc.subject	ACCOUNTING POLICIES
dc.subject	ACCOUNTING PRACTICES
dc.subject	ACCOUNTING PRINCIPLES
dc.subject	ACCOUNTING STANDARDS
dc.subject	ACCOUNTS
dc.subject	ACCRUALS
dc.subject	ACTUARIES
dc.subject	AUDIT REPORTS
dc.subject	AUDITED FINANCIAL STATEMENTS
dc.subject	AUDITING
dc.subject	AUDITING PROFESSION
dc.subject	AUDITING STANDARDS
dc.subject	AUDITORS
dc.subject	AUDITS
dc.subject	BANKING LAWS
dc.subject	BANKING SECTOR
dc.subject	BANKING SECTOR ASSETS
dc.subject	BANKING SUPERVISION
dc.subject	BANKS
dc.subject	BROKERS
dc.subject	BUSINESS SCHOOLS
dc.subject	CAPACITY BUILDING
dc.subject	CAPACITY CONSTRAINTS
dc.subject	CAPITAL MARKETS
dc.subject	CHECKING
dc.subject	CHECKS
dc.subject	COMMODITY PRICES
dc.subject	COMPANY LAW
dc.subject	COMPLIANCE GAP
dc.subject	CONFLICT OF INTEREST
dc.subject	CONSOLIDATION
dc.subject	CORPORATE GOVERNANCE
dc.subject	COST RECOVERY
dc.subject	CREDIT ASSESSMENT
dc.subject	CREDITOR
dc.subject	CREDITOR RIGHTS
dc.subject	CURRENCY
dc.subject	DISCLOSURE REQUIREMENTS
dc.subject	ECONOMIC DEVELOPMENT
dc.subject	ENFORCEMENT MECHANISMS
dc.subject	ENTRY REQUIREMENTS
dc.subject	EXCHANGE COMMISSION
dc.subject	EXTERNAL AUDITORS
dc.subject	FAIR VALUE
dc.subject	FINANCIAL INFORMATION
dc.subject	FINANCIAL INSTITUTIONS
dc.subject	FINANCIAL MANAGEMENT
dc.subject	FINANCIAL REGULATION
dc.subject	FINANCIAL REPORTING
dc.subject	FINANCIAL REPORTING STANDARDS
dc.subject	FINANCIAL STATEMENT
dc.subject	FINANCIAL STATEMENTS
dc.subject	FINANCIAL SUPPORT
dc.subject	FINANCIAL SYSTEMS
dc.subject	FOREIGN DIRECT INVESTMENT
dc.subject	FUND MANAGERS
dc.subject	GAAP
dc.subject	GOOD PRACTICE
dc.subject	GOOD PRACTICES
dc.subject	GOVERNMENT FUNDING
dc.subject	GOVERNMENT SECURITIES
dc.subject	GROSS DOMESTIC PRODUCT
dc.subject	INFORMATION SYSTEM
dc.subject	INFORMATION TECHNOLOGY
dc.subject	INFRASTRUCTURE DEVELOPMENT
dc.subject	INSTITUTIONAL DEVELOPMENT
dc.subject	INSURANCE
dc.subject	INSURANCE COMPANIES
dc.subject	INSURANCE INDUSTRY
dc.subject	INTEREST RATES
dc.subject	INTERNATIONAL ACCOUNTING STANDARDS
dc.subject	INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subject	INTERNATIONAL BANK
dc.subject	INTERNATIONAL STANDARD
dc.subject	INTERNATIONAL STANDARDS
dc.subject	INVESTMENT PROJECTS
dc.subject	INVESTOR CONFIDENCE
dc.subject	LAWS
dc.subject	LEGAL FRAMEWORK
dc.subject	LEGAL REFORM
dc.subject	LEGAL REFORMS
dc.subject	LEGISLATION
dc.subject	LENDERS
dc.subject	LEVIES
dc.subject	LIFE INSURANCE
dc.subject	LOCAL GOVERNMENT
dc.subject	LOCAL LAWS
dc.subject	MACROECONOMIC POLICY
dc.subject	MARKET INFRASTRUCTURE
dc.subject	MARKET SHARE
dc.subject	MERGERS
dc.subject	MICRO-FINANCE
dc.subject	MICRO-FINANCE INSTITUTIONS
dc.subject	MIGRATION
dc.subject	MONETARY FUND
dc.subject	OPERATING EFFICIENCY
dc.subject	PAYMENT SYSTEM
dc.subject	PEER REVIEW
dc.subject	PENALTIES
dc.subject	PENSION
dc.subject	PENSION FUND
dc.subject	PENSIONS
dc.subject	QUALITY ASSURANCE
dc.subject	QUALITY AUDITS
dc.subject	QUALITY CONTROL
dc.subject	QUALITY OF EDUCATION
dc.subject	QUALITY OF WORK
dc.subject	REGISTRATION FEES
dc.subject	REGULATORY AUTHORITY
dc.subject	REGULATORY FRAMEWORK
dc.subject	RETURNS
dc.subject	RURAL BANKS
dc.subject	SECURITIES
dc.subject	SECURITIES DEALERS
dc.subject	SECURITIES INDUSTRY
dc.subject	SECURITIES REGULATION
dc.subject	SELF-REGULATION
dc.subject	STATE ENTERPRISES
dc.subject	STOCK EXCHANGE
dc.subject	SUBSIDIARY
dc.subject	TAX
dc.subject	TAX REGIME
dc.subject	TELECOMMUNICATIONS
dc.subject	TERRORISM
dc.subject	TRANSPARENCY
dc.subject	TRUSTEES
dc.subject	TURNOVER
dc.subject	WITHDRAWAL
dc.title	Republic of Ghana Report on the Observance of Standards and Codes	en
dc.title.subtitle	Accounting and Auditing	en
dc.type	Report	en
okr.date.disclosure	2016-11-21
okr.doctype	Economic & Sector Work
okr.doctype	Economic & Sector Work :: Accounting and Auditing Assessment
okr.docurl	http://documents.worldbank.org/curated/en/434281479709115757/Ghana-Report-on-the-Observance-of-Standards-and-Codes-Accounting-and-Auditing-ROSC-A-A
okr.googlescholar.linkpresent	yes
okr.identifier.externaldocumentum	000333037_20150112222719
okr.identifier.internaldocumentum	23780481
okr.identifier.report	ACS11608
okr.imported	true
okr.language.supported	en
okr.pdfurl	http://documents.worldbank.org/curated/en/434281479709115757/pdf/ACS116080WP0P1486140Box385409B00OUO090.pdf	en
okr.region.administrative	Africa
okr.region.country	Ghana
okr.sector	Finance
okr.theme	Financial and private sector development :: International financial standards and systems
okr.topic	Governance :: Governance and the Financial Sector
okr.topic	Finance and Financial Sector Development :: Financial Regulation & Supervision
okr.topic	Private Sector Development :: Corporate Data and Reporting
okr.unit	Governance - GP (GGODR)

Show simple item record

This item appears in the following Collection(s)

Accounting and Auditing Assessment

World Development Report 2018 : Learning to Realize Education's Promise

World Bank (2018)

Every year, the World Bank's World Development Report takes on a topic of central importance to global development. The 2018 Report, Learning to Realize Education's Promise, is the first ever devoted entirely to education. Now is an excellent time for it: education has long been critical for human welfare, but is even more so in a time of rapid economic change. The Report explores four main themes. First, education's promise: Education is a powerful instrument for eradicating poverty and promoting shared prosperity, but fulfilling its potential requires better policies - both within and outside the education system. Second, the learning crisis: Despite gains in education access, recent learning assessments show that many young people around the world, especially from poor families, are leaving school unequipped with even the most foundational skills they need for life. At the same time, internationally comparable learning assessments show that skills in many middle-income countries lag far behind what those countries aspire to. Third, promising interventions to improve ...

Every year, the World Bank's World Development Report takes on a topic of central importance to global development. The 2018 Report, Learning to Realize Education's Promise, is the first ever devoted entirely to education. Now is an excellent time for it: education has long been critical for human welfare, but is even more so in a time of rapid economic change. The Report explores four main themes. First, education's promise: Education is a powerful instrument for eradicating poverty and promoting shared prosperity, but fulfilling its potential ...

Every year, the World Bank's World Development Report takes on a topic of central importance to global development. The 2018 Report, Learning to Realize Education's Promise, is the first ever devoted entirely to education. Now is an excellent time for it: education has long been critical for human welfare, but is even more so in a time of rapid economic change. The Report explores four main themes. First, ...
World Development Report 2017 : Governance and the Law

World Bank Group (2017-01-30)

Why are carefully designed, sensible policies too often not adopted or implemented? When they are, why do they often fail to generate development outcomes such as security, growth, and equity? And why do some bad policies endure? This book addresses these fundamental questions, which are at the heart of development. Policy making and policy implementation do not occur in a vacuum. Rather, they take place in complex political and social settings, in which individuals and groups with unequal power interact within changing rules as they pursue conflicting interests. The process of these interactions is what this Report calls governance, and the space in which these interactions take place, the policy arena. The capacity of actors to commit and their willingness to cooperate and coordinate to achieve socially desirable goals are what matter for effectiveness. However, who bargains, who is excluded, and what barriers block entry to the policy arena determine the selection and implementation of policies and, consequently, their impact on development outcomes. Exclusion, capture, and ...

Why are carefully designed, sensible policies too often not adopted or implemented? When they are, why do they often fail to generate development outcomes such as security, growth, and equity? And why do some bad policies endure? This book addresses these fundamental questions, which are at the heart of development. Policy making and policy implementation do not occur in a vacuum. Rather, they take place in complex political and social settings, in which individuals and groups with unequal power interact within changing rules as they pursue ...

Why are carefully designed, sensible policies too often not adopted or implemented? When they are, why do they often fail to generate development outcomes such as security, growth, and equity? And why do some bad policies endure? This book addresses these fundamental questions, which are at the heart of development. Policy making and policy implementation do not occur in a vacuum. Rather, they take place ...
Poverty and Shared Prosperity 2020 : Reversals of Fortune

World Bank (2020-10-07)

Previous Poverty and Shared Prosperity Reports have conveyed the difficult message that the world is not on track to meet the global goal of reducing extreme poverty to 3 percent by 2030. This edition brings the unwelcome news that COVID-19, along with conflict and climate change, has not merely slowed global poverty reduction but reversed it for first time in over twenty years. With COVID-19 predicted to push up to 100 million additional people into extreme poverty in 2020, trends in global poverty rates will be set back at least three years over the next decade. Today, 40 percent of the global poor live in fragile or conflict-affected situations, a share that could reach two-thirds by 2030. Multiple effects of climate change could drive an estimated 65 to 129 million people into poverty in the same period. “Reversing the reversal” will require responding effectively to COVID-19, conflict, and climate change while not losing focus on the challenges that most poor people continue to face most of the time. Though these are distinctive types of challenges, there is much to be learned ...

Previous Poverty and Shared Prosperity Reports have conveyed the difficult message that the world is not on track to meet the global goal of reducing extreme poverty to 3 percent by 2030. This edition brings the unwelcome news that COVID-19, along with conflict and climate change, has not merely slowed global poverty reduction but reversed it for first time in over twenty years. With COVID-19 predicted to push up to 100 million additional people into extreme poverty in 2020, trends in global poverty rates will be set back at least three years ...

Previous Poverty and Shared Prosperity Reports have conveyed the difficult message that the world is not on track to meet the global goal of reducing extreme poverty to 3 percent by 2030. This edition brings the unwelcome news that COVID-19, along with conflict and climate change, has not merely slowed global poverty reduction but reversed it for first time in over twenty years. With COVID-19 predicted to ...

Follow World Bank Publications on Facebook, Twitter or Linked-In

Browse

Browse this collection

Author profiles

Site statistics

Focus

Browse

Browse this collection

Author profiles

Site statistics

Focus

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

This item appears in the following Collection(s)

World Development Report 2018 : Learning to Realize Education's Promise

World Development Report 2017 : Governance and the Law

Poverty and Shared Prosperity 2020 : Reversals of Fortune

West Bank and Gaza : Report on the Observance of Standards and Codes - Accounting and Auditing

Malawi : Accounting and Auditing

Suriname : Report on the Observance of Standards and Codes - Accounting and Auditing

Stay Connected

Resources

About

News

Stay connected

Browse

Browse this collection

Author profiles

Site statistics

Focus

Browse

Browse this collection

Author profiles

Site statistics

Focus

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

This item appears in the following Collection(s)

Users also downloaded

World Development Report 2018 : Learning to Realize Education's Promise

World Development Report 2017 : Governance and the Law

Poverty and Shared Prosperity 2020 : Reversals of Fortune

Related items

West Bank and Gaza : Report on the Observance of Standards and Codes - Accounting and Auditing

Malawi : Accounting and Auditing

Suriname : Report on the Observance of Standards and Codes - Accounting and Auditing