Bhutan : Public Sector Accounting and Auditing, A Comparison to International Standards

Bhutan : Public Sector Accounting and Auditing, A Comparison to International Standards

The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally de...

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Bibliographic Details
Main Author:	World Bank
Format:	Economic & Sector Work
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCESS TO INFORMATION ACCOUNTANT ACCOUNTING ACCOUNTING POLICIES ACCOUNTING PRACTICES ACCOUNTING RECORDS ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTING SYSTEM ACCOUNTING SYSTEMS ACCRUAL ACCOUNTING ACCRUAL BASIS AFFILIATE ANNUAL BUDGET ANNUAL FINANCIAL STATEMENTS ANNUAL REPORT ANNUAL REPORTING ANNUAL REPORTS APPROPRIATIONS ARREARS ARTICLE ASSET MANAGEMENT AUDIT FINDINGS AUDIT OFFICE AUDIT RESOURCES AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING TECHNIQUES AUDITOR GENERAL AUDITORS AUDITS BALANCE SHEET BANKS BENEFIT PLANS BORROWING BORROWING COSTS BORROWINGS BUDGET ESTIMATES BUDGET FORMULATION BUDGET MANAGEMENT BUDGET MONITORING BUDGET PERFORMANCE BUDGET PROPOSAL BUDGETARY EXPENDITURE BUDGETARY OPERATIONS BUDGETING CASH ACCOUNTING CASH BASIS CASH FLOW CASH FLOW STATEMENTS CASH POSITION CIVIL SERVICE CIVIL SERVICE RULES CONFLICT OF INTEREST CONFLICTS OF INTEREST CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CONTINGENT LIABILITIES CONTRIBUTION CURRENT ACCOUNT CURRENT ASSETS CURRICULA DECISION-MAKING DEPOSIT DEPOSIT ACCOUNT DEVELOPMENT BANK DIAGNOSTIC TOOL DISBURSEMENT DISBURSEMENTS DUE DILIGENCE EARNINGS EARNINGS PER SHARE ECONOMIC DEVELOPMENT EDUCATION PROGRAMS EDUCATION STANDARDS ELECTRONIC TRANSFER EMPLOYEE BENEFITS EMPLOYMENT ENABLING ENVIRONMENT ENTRY REQUIREMENTS EQUIPMENT EQUITY PORTFOLIO EXCHANGE RATES EXPENDITURE POLICIES EXPENDITURES EXTERNAL AUDIT EXTERNAL AUDITORS FAIR VALUE FINANCIAL ACCOUNTABILITY FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL MANAGEMENT FINANCIAL POSITION FINANCIAL REGULATIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL RESOURCES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEMS FISCAL AFFAIRS FOREIGN EXCHANGE FRAUD GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GOVERNMENT ACCOUNTING GOVERNMENT ACCOUNTING SYSTEM GOVERNMENT ACCOUNTS GOVERNMENT ASSISTANCE GOVERNMENT AUDITING GOVERNMENT BUDGET GOVERNMENT GRANTS GOVERNMENT SPENDING HOLDING HUMAN RESOURCE INCOME INCOME TAXES INDEPENDENT AUDITOR INFORMATION SYSTEMS INFORMATION TECHNOLOGY INSURANCE INTANGIBLE INTANGIBLE ASSETS INTERNAL AUDIT INTERNAL AUDIT FUNCTION INTERNAL AUDITS INTERNAL CONTROL INTERNAL CONTROL SYSTEMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL AUDITING STANDARDS INTERNATIONAL DEVELOPMENT INTERNATIONAL STANDARD INTERNATIONAL STANDARDS INVENTORIES LAWS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE SCRUTINY LOAN LOAN RECOVERIES MANAGEMENT ACCOUNTING MEDIUM-TERM DEVELOPMENT MEDIUM-TERM DEVELOPMENT PLANS MEMBER COUNTRIES MINISTRY OF FINANCE MODEL LAW MONETARY FUND NATIONAL ACCOUNTING NATIONAL ACCOUNTS NATIONAL AUDIT NATIONAL BUDGET NATIONAL FINANCE NATIONAL GOVERNMENT NET SURPLUS ORGANIZATIONAL STRUCTURE OUTREACH PROGRAMS OUTSTANDING LOANS PEER REVIEW PENALTIES PENSIONS PERFORMANCE AUDIT PERFORMANCE MEASUREMENT PERFORMANCE MEASURES PERFORMANCE TARGETS PRIVATE ENTERPRISES PROVISIONS PUBLIC PUBLIC ACCOUNTABILITY PUBLIC ACCOUNTS PUBLIC COMPANIES PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC INTEREST PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR ENTITIES PUBLIC SECTORS PUBLIC SERVICE QUALITY ASSURANCE QUALITY CONTROL QUESTIONNAIRES REMITTANCES RESPONSIBILITIES RETIREMENT RETIREMENT BENEFIT RISK ASSESSMENT SALARY SALE SENIOR SERVICE ORGANIZATIONS SETTLEMENT STAKEHOLDERS SUBSIDIARY SUPERVISION ARRANGEMENTS SUPPORT PROGRAM SUPREME AUDIT INSTITUTION SUPREME AUDIT INSTITUTIONS TRAINING COURSE TRAINING COURSES TRAINING PROGRAM TRANSACTION TRANSPARENCY TRUE COSTS TRUST FUNDS
Online Access:	http://documents.worldbank.org/curated/en/2007/05/8668439/bhutan-public-sector-accounting-auditing-comparison-international-standards http://hdl.handle.net/10986/6830

Internet

http://documents.worldbank.org/curated/en/2007/05/8668439/bhutan-public-sector-accounting-auditing-comparison-international-standards
http://hdl.handle.net/10986/6830

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