Indonesia : Report on the Observance of Standards and Codes on Accounting and Auditing

Reports on the Observance of Standards and Codes Accounting and Auditing (‘ROSC A&A’) assessfinancial reporting and auditing standards, institutions and practices in participating countries.These reports form part of a joint initiative implemen...

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Main Author:	World Bank
Format:	Report
Language:	English
Published:	World Bank, Washington, DC 2020
Subjects:	FINANCIAL REPORTING AUDITING AND ASSURANCE STANDARDS BOARD INTERNATIONAL FINANCIAL REPORTING STANDARDS AUDITING STANDARDS ACCOUNTING STANDARDS CORPORATE REPORTING BANKING INSURANCE SMALL AND MEDIUM ENTERPRISE MICROENTERPRISES STATE-OWNED ENTERPRISES
Online Access:	http://documents.worldbank.org/curated/en/478551576872263951/Indonesia-Report-on-the-observance-of-standards-and-codes-accounting-and-auditing http://hdl.handle.net/10986/33254

id	okr-10986-33254
recordtype	oai_dc
spelling	okr-10986-332542021-09-17T04:10:09Z Indonesia : Report on the Observance of Standards and Codes on Accounting and Auditing World Bank FINANCIAL REPORTING AUDITING AND ASSURANCE STANDARDS BOARD INTERNATIONAL FINANCIAL REPORTING STANDARDS AUDITING STANDARDS ACCOUNTING STANDARDS CORPORATE REPORTING BANKING INSURANCE SMALL AND MEDIUM ENTERPRISE MICROENTERPRISES STATE-OWNED ENTERPRISES Reports on the Observance of Standards and Codes Accounting and Auditing (‘ROSC A&A’) assessfinancial reporting and auditing standards, institutions and practices in participating countries.These reports form part of a joint initiative implemented by the World Bank and the InternationalMonetary Fund to review the quality of implementation of internationally recognized standardsand principles in 12 key areas (‘the ROSC program’) with a view to promoting financial andeconomic stability. This report provides an assessment of financial reporting and auditing requirements and practices within the corporate sector in Indonesia and sets forth areas for consideration for improving the institutional environment for A&A. The ROSC A&A used international benchmarks of good practice governing financial reporting and auditing in the assessment, includingInternational Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA).This report updates an earlier assessment which was published in 2011 and was undertakenfollowing a formal request from the Government of Indonesia. 2020-01-29T18:22:53Z 2020-01-29T18:22:53Z 2018-05 Report http://documents.worldbank.org/curated/en/478551576872263951/Indonesia-Report-on-the-observance-of-standards-and-codes-accounting-and-auditing http://hdl.handle.net/10986/33254 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work :: Accounting and Auditing Assessment Economic & Sector Work East Asia and Pacific Indonesia
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	FINANCIAL REPORTING AUDITING AND ASSURANCE STANDARDS BOARD INTERNATIONAL FINANCIAL REPORTING STANDARDS AUDITING STANDARDS ACCOUNTING STANDARDS CORPORATE REPORTING BANKING INSURANCE SMALL AND MEDIUM ENTERPRISE MICROENTERPRISES STATE-OWNED ENTERPRISES
spellingShingle	FINANCIAL REPORTING AUDITING AND ASSURANCE STANDARDS BOARD INTERNATIONAL FINANCIAL REPORTING STANDARDS AUDITING STANDARDS ACCOUNTING STANDARDS CORPORATE REPORTING BANKING INSURANCE SMALL AND MEDIUM ENTERPRISE MICROENTERPRISES STATE-OWNED ENTERPRISES World Bank Indonesia : Report on the Observance of Standards and Codes on Accounting and Auditing
geographic_facet	East Asia and Pacific Indonesia
description	Reports on the Observance of Standards and Codes Accounting and Auditing (‘ROSC A&A’) assessfinancial reporting and auditing standards, institutions and practices in participating countries.These reports form part of a joint initiative implemented by the World Bank and the InternationalMonetary Fund to review the quality of implementation of internationally recognized standardsand principles in 12 key areas (‘the ROSC program’) with a view to promoting financial andeconomic stability. This report provides an assessment of financial reporting and auditing requirements and practices within the corporate sector in Indonesia and sets forth areas for consideration for improving the institutional environment for A&A. The ROSC A&A used international benchmarks of good practice governing financial reporting and auditing in the assessment, includingInternational Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA).This report updates an earlier assessment which was published in 2011 and was undertakenfollowing a formal request from the Government of Indonesia.
format	Report
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Indonesia : Report on the Observance of Standards and Codes on Accounting and Auditing
title_short	Indonesia : Report on the Observance of Standards and Codes on Accounting and Auditing
title_full	Indonesia : Report on the Observance of Standards and Codes on Accounting and Auditing
title_fullStr	Indonesia : Report on the Observance of Standards and Codes on Accounting and Auditing
title_full_unstemmed	Indonesia : Report on the Observance of Standards and Codes on Accounting and Auditing
title_sort	indonesia : report on the observance of standards and codes on accounting and auditing
publisher	World Bank, Washington, DC
publishDate	2020
url	http://documents.worldbank.org/curated/en/478551576872263951/Indonesia-Report-on-the-observance-of-standards-and-codes-accounting-and-auditing http://hdl.handle.net/10986/33254
_version_	1764478328265244672

Indonesia : Report on the Observance of Standards and Codes on Accounting and Auditing

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