Report

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

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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
2017-12-14T05:26:00Z
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)

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