Subramanian, P. K. ; Wickramasinghe, Jiwanka ; Points, Ronald ; Jacobs, Michael
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Abstract
This assessment of public sector accounting and auditing is generally meant to assist with the implementation o f more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. Following the introduction, and chapters on public sector accounting and auditing, Annex A explains the methodology used for the study. Annex B provides a summary of accounting and auditing standards referred to in this study. Annex C and D provide Sri Lanka accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.
| Document type: | Working paper |
|---|---|
| Place of Publication: | Washington, D.C. |
| Date: | 2007 |
| Version: | Secondary publication |
| Date Deposited: | 07 Jul 2015 |
| Number of Pages: | 63 |
| Faculties / Institutes: | Miscellaneous > Individual person |
| DDC-classification: | Public administration |
| Controlled Keywords: | Sri Lanka, Finanzwirtschaft, Rechnungswesen |
| Uncontrolled Keywords: | Sri Lanka, Öffentliche Finanzen, Rechnungsprüfung / Sri Lanka, Public Finance, Auditing |
| Subject (classification): | Politics Economics |
| Countries/Regions: | Sri Lanka |
| Additional Information: | © World Bank. https://openknowledge.worldbank.org/handle/10986/7706 License: CC BY 3.0 Unported |
| Further URL: |
