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. This report on the observance of standards and codes...
Gespeichert in:
| Körperschaft: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
The World Bank
2021
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| Schriftenreihe: | Accounting and Auditing Assessment
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| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource |
| DOI: | 10.1596/37128 |
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| indexdate | 2025-02-20T07:20:23Z |
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| language | English |
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| publishDate | 2021 |
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| publisher | The World Bank |
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| series2 | Accounting and Auditing Assessment |
| spellingShingle | Cambodia Report on the Observance of Standards and Codes (ROSC); Accounting and Auditing Corporate Governance Finance and Development Finance and Financial Sector Development Financial Regulation and Supervision Good Governance Governance |
| title | Cambodia Report on the Observance of Standards and Codes (ROSC); Accounting and Auditing |
| title_auth | Cambodia Report on the Observance of Standards and Codes (ROSC); Accounting and Auditing |
| title_exact_search | Cambodia Report on the Observance of Standards and Codes (ROSC); Accounting and Auditing |
| title_exact_search_txtP | 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_short | Cambodia |
| title_sort | cambodia report on the observance of standards and codes rosc accounting and auditing |
| title_sub | Report on the Observance of Standards and Codes (ROSC); Accounting and Auditing |
| topic | Corporate Governance Finance and Development Finance and Financial Sector Development Financial Regulation and Supervision Good Governance Governance |
| topic_facet | Corporate Governance Finance and Development Finance and Financial Sector Development Financial Regulation and Supervision Good Governance Governance |
| url | https://doi.org/10.1596/37128 |
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