Cambodia - Report on the Observance of Standards and Codes (ROSC) : Accounting and Auditing
Cambodia has achieved remarkable economic development and political stabilization in recent years. Continuous high growth has heightened demand for high quality financial reporting and auditing in the corporate sector and in the government sector....
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| Format: | Working Paper |
| Language: | English |
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World Bank, Washington, DC
2022
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| Online Access: | http://documents.worldbank.org/curated/en/099310002102239192/P1684070de23700e50a9b60b64e98af6795 http://hdl.handle.net/10986/37128 |
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okr-10986-371282022-03-15T05:10:38Z Cambodia - Report on the Observance of Standards and Codes (ROSC) : Accounting and Auditing World Bank FINANCIAL REPORTING ASSESSMENT CAMBODIA INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) CORPORATE GOVERNANCE CAMBODIA COVID IMPACT CORPORATE FINANCIAL REPORTING CAMBODIA’S ECONOMY ROSC GOOD GOVERNANCE Cambodia has achieved remarkable economic development and political stabilization in recent years. Continuous high growth has heightened demand for high quality financial reporting and auditing in the corporate sector and in the government sector. This report on the observance of standards and codes accounting and auditing (ROSC A and A) report assesses the significant progress in the institutional framework for A and A since the previous ROSC A and A report in 2007. It analyses the accounting frameworks of listed companies, the banking and insurance sectors, state-owned enterprises (SOEs), and micro, small, and medium enterprise (MSMEs). The current report seeks to support the ongoing development of the financial reporting institutional framework in line with Cambodia’s national strategic development plan (NSDP) 2019-2023, which features good governance as a cross cutting theme. The report summarizes key findings, identifies gaps, and makes recommendations for consideration by the authorities to improve alignment with international standards and good practice. Unless otherwise specified, data and statistics quoted in this report relate to the 2019 calendar year. This reflects the data that was available and or applicable at the time the analysis was done. 2022-03-14T14:24:24Z 2022-03-14T14:24:24Z 2021-11 Working Paper http://documents.worldbank.org/curated/en/099310002102239192/P1684070de23700e50a9b60b64e98af6795 http://hdl.handle.net/10986/37128 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Accounting and Auditing Assessment (ROSC) East Asia and Pacific Cambodia |
| 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 ASSESSMENT CAMBODIA INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) CORPORATE GOVERNANCE CAMBODIA COVID IMPACT CORPORATE FINANCIAL REPORTING CAMBODIA’S ECONOMY ROSC GOOD GOVERNANCE |
| spellingShingle |
FINANCIAL REPORTING ASSESSMENT CAMBODIA INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) CORPORATE GOVERNANCE CAMBODIA COVID IMPACT CORPORATE FINANCIAL REPORTING CAMBODIA’S ECONOMY ROSC GOOD GOVERNANCE World Bank Cambodia - Report on the Observance of Standards and Codes (ROSC) : Accounting and Auditing |
| geographic_facet |
East Asia and Pacific Cambodia |
| description |
Cambodia has achieved remarkable
economic development and political stabilization in recent
years. Continuous high growth has heightened demand for high
quality financial reporting and auditing in the corporate
sector and in the government sector. This report on the
observance of standards and codes accounting and auditing
(ROSC A and A) report assesses the significant progress in
the institutional framework for A and A since the previous
ROSC A and A report in 2007. It analyses the accounting
frameworks of listed companies, the banking and insurance
sectors, state-owned enterprises (SOEs), and micro, small,
and medium enterprise (MSMEs). The current report seeks to
support the ongoing development of the financial reporting
institutional framework in line with Cambodia’s national
strategic development plan (NSDP) 2019-2023, which features
good governance as a cross cutting theme. The report
summarizes key findings, identifies gaps, and makes
recommendations for consideration by the authorities to
improve alignment with international standards and good
practice. Unless otherwise specified, data and statistics
quoted in this report relate to the 2019 calendar year. This
reflects the data that was available and or applicable at
the time the analysis was done. |
| format |
Working Paper |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Cambodia - Report on the Observance of Standards and Codes (ROSC) : Accounting and Auditing |
| title_short |
Cambodia - Report on the Observance of Standards and Codes (ROSC) : Accounting and Auditing |
| title_full |
Cambodia - Report on the Observance of Standards and Codes (ROSC) : Accounting and Auditing |
| title_fullStr |
Cambodia - Report on the Observance of Standards and Codes (ROSC) : Accounting and Auditing |
| title_full_unstemmed |
Cambodia - Report on the Observance of Standards and Codes (ROSC) : Accounting and Auditing |
| title_sort |
cambodia - report on the observance of standards and codes (rosc) : accounting and auditing |
| publisher |
World Bank, Washington, DC |
| publishDate |
2022 |
| url |
http://documents.worldbank.org/curated/en/099310002102239192/P1684070de23700e50a9b60b64e98af6795 http://hdl.handle.net/10986/37128 |
| _version_ |
1764486414394720256 |