Sierra Leone : Accounting and Auditing

This report provides an assessment of accounting and auditing practices in Sierra Leone with reference to the International Financial Reporting Standards (IFRS) requirements issued by the International Accounting Standards Board, and International Standards on Auditing (ISA) issued by the Internatio...

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Bibliographic Details
Main Author:	World Bank
Format:	Accounting and Auditing Assessment (ROSC)
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCOUNT ACCOUNTABILITY ACCOUNTANCY ACCOUNTANCY FIRMS ACCOUNTANTS ACCOUNTING ACCOUNTING CURRICULA ACCOUNTING FIRM ACCOUNTING FIRMS ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACCOUNTS ADMINISTRATIVE SUPPORT AFFILIATES ANNUAL RETURNS AUDIT ENGAGEMENTS AUDIT EVIDENCE AUDIT REPORTS AUDIT RISK AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROCEDURES AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS AVERAGE GROWTH BANK LOAN BANKING SECTOR BANKING SUPERVISION BANKS BENEFICIARY BEST PRACTICE BEST PRACTICES BUSINESS ETHICS BUSINESS MANAGEMENT CALCULATION CAPITAL MARKET CASH FLOW COMMERCIAL BANKS COMMUNITY BANK COMMUNITY BANKS CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CONTINGENCIES CONTRIBUTIONS CREDIT RISK CURRICULUM DEPOSITS DEVELOPMENT BANK DIRECT INVESTMENT DISCLOSURE REQUIREMENTS ECONOMIC DEVELOPMENT EMPLOYEE BENEFITS EMPLOYMENT EXTERNAL AUDITORS FIDUCIARY RESPONSIBILITY FINANCE COMPANIES FINANCE COMPANY FINANCIAL CRISES FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL INTERMEDIATION FINANCIAL MANAGEMENT FINANCIAL MARKET FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL RESOURCES FINANCIAL SECTOR FINANCIAL SECTOR DEVELOPMENT FINANCIAL SERVICES FINANCIAL STATEMENTS FINANCIAL SYSTEM FOREIGN CURRENCY FOREIGN EXCHANGE FORMAL EDUCATION FUTURE CASH FLOWS GOOD PRACTICES HOME FINANCE HOUSING INADEQUATE DISCLOSURE INCOME INCOME TAXES INFORMATION TECHNOLOGY INSURANCE INSURANCE COMPANIES INTEREST RATE INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INVESTMENT CLIMATE INVESTMENT DECISION KNOWLEDGE GAP LACK OF KNOWLEDGE LARGE ENTERPRISE LARGE ENTERPRISES LAWS LEGAL PROVISIONS LEGAL RECOURSE LEGISLATION LIABILITY LOAN MANDATES MARKET ECONOMY MEDIUM ENTERPRISE MEDIUM ENTERPRISES NONBANK FINANCIAL INSTITUTIONS NONPERFORMING LOANS OFF BALANCE SHEET OFF BALANCE SHEET ITEMS OFFSITE SUPERVISION PENALTIES PRESENT VALUE PRIVATIZATION PRUDENTIAL REGULATIONS QUALITY ASSURANCE QUALITY CONTROL REGULATORY FRAMEWORK RESPONSIBILITIES RISK EVALUATION SALES SAVINGS STAKEHOLDERS STATUTORY AUDITORS STOCK EXCHANGE SUBSIDIARIES SUBSIDIARY TAXABLE INCOME TAXATION TERMINATION TRAINING PROGRAM TRAINING PROGRAMS VALUABLE
Online Access:	http://documents.worldbank.org/curated/en/2006/05/10038416/sierra-leone-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/8147

Internet

http://documents.worldbank.org/curated/en/2006/05/10038416/sierra-leone-report-observance-standards-codes-rosc-accounting-auditing
http://hdl.handle.net/10986/8147

Sierra Leone : Accounting and Auditing

Internet

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