Cape Verde Report on the Observance of Standards and Codes : Accounting and Auditing

This Report on the Observance of Standards and Codes (ROSC) provides an assessment of the strengths and weaknesses of the existing financial reporting infrastructure that underpins financial accounting and auditing practices in Cape Verde. The asse...

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Bibliographic Details
Main Author:	World Bank
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2016
Subjects:	ACCOUNTABILITY ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING CURRICULUM ACCOUNTING FIRM ACCOUNTING FIRMS ACCOUNTING PRACTICES ACCOUNTING PRINCIPLES ACCOUNTING RECORDS ACCOUNTING REFORM ACCOUNTING REPORTS ACCOUNTING RULES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTS ACCRUAL ACCOUNTING ADVERTISING AMORTIZATION ASSET MANAGEMENT ASSET MANAGEMENT COMPANIES AUDIT COMMITTEE AUDIT ENGAGEMENTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS BALANCE SHEET BANKING REGULATION BANKING SECTOR BANKING SUPERVISION BONDS BOOKKEEPING BORROWER BORROWING COSTS BUSINESS COMMUNITY BUSINESS INDICATORS BUSINESS MANAGEMENT CAPITAL MARKET CASH FLOWS CENTRAL BANK CERTIFIED PUBLIC ACCOUNTANTS COLLATERAL COLLATERALS COMMERCIAL BANKS COMMERCIAL CODE COMMERCIAL ENTERPRISES COMMERCIAL LAW COMPLIANCE GAPS CONSOLIDATED FINANCIAL STATEMENTS CORPORATE GOVERNANCE CREDIT RISKS CREDIT-RATING AGENCIES CREDITOR CREDITOR RIGHTS CREDITORS DEPOSITS DEPRECIATION DIRECT INVESTMENT DISCLOSURE REQUIREMENTS DISCOUNT RATE DOMESTIC MARKET DUE DILIGENCE ECONOMIC DEVELOPMENT EMPLOYMENT ENFORCEMENT MECHANISMS ENFORCEMENT SYSTEM EQUIPMENTS EXPENDITURE EXPENDITURES EXTERNAL AUDITORS FAIR VALUE FINANCES FINANCIAL ACCOUNTING FINANCIAL CRISIS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL MANAGEMENT FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FISCAL DISCIPLINE FIXED ASSETS FOREIGN DIRECT INVESTMENT GLOBAL ECONOMY GOOD PRACTICE GOOD PRACTICES GOODWILL GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING SYSTEM GOVERNMENT FINANCES HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT INDEBTEDNESS INFLATION INFORMATION SYSTEM INFORMATION SYSTEMS INSTITUTIONAL CAPACITY INSURANCE INSURANCE COMPANIES INTANGIBLE INTANGIBLE ASSETS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL DEVELOPMENTS INTERNATIONAL ECONOMICS INTERNATIONAL FINANCIAL INSTITUTIONS INTERNATIONAL MARKET INTERNATIONAL STANDARD INTERNATIONAL STANDARDS INVENTORIES INVESTMENT CLIMATE INVESTMENT DECISIONS ISSUANCE LAWS LEGAL FRAMEWORK LEGAL OBLIGATIONS LEGISLATION LENDERS LENDING DECISIONS LIMITED LIABILITY LIQUIDATION LOAN LOCAL CAPACITY MACROECONOMIC MANAGEMENT MACROECONOMICS MARKET CAPITALIZATION MARKET PARTICIPANTS MARKETING MICRO-FINANCE MICRO-FINANCE INSTITUTIONS MUNICIPALITIES OFFSHORE BANKS PAYMENT SYSTEMS PENALTIES PENSION POLITICAL STABILITY PRODUCTIVITY PRUDENTIAL REGULATIONS PRUDENTIAL SUPERVISION PUBLIC ACCOUNTING PUBLIC ENTERPRISES PUBLIC FUNDS QUALITY ASSURANCE QUALITY CONTROL QUALITY OF WORK QUANTITATIVE METHODS REMITTANCES RETURN RETURNS RISK EXPOSURES SALES SALES OF ASSETS SAVINGS SECURITIES SECURITIES EXCHANGE SHAREHOLDERS SMALL BUSINESSES STATUTORY AUDITORS STATUTORY REQUIREMENTS STOCK EXCHANGE TAX TAX FRAMEWORK TAX RULES TAXATION TECHNICAL ASSISTANCE TERRORISM TRANSACTION TRANSPARENCY TRANSPORT TREASURY TURNOVER UNDERLYING ASSETS VALUATION
Online Access:	http://documents.worldbank.org/curated/en/713631479708926350/Cape-Verde-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing http://hdl.handle.net/10986/25734

Internet

http://documents.worldbank.org/curated/en/713631479708926350/Cape-Verde-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing
http://hdl.handle.net/10986/25734

Cape Verde Report on the Observance of Standards and Codes : Accounting and Auditing

Internet

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