Burkina Faso Accounting and Auditing

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作者：

World Bank

来源地址：

http://hdl.handle.net/10986/27704

关键词：

ACCESS TO FINANCING;  ACCESS TO LOANS;  ACCOUNT;  ACCOUNTABILITY;  ACCOUNTANCY;  ACCOUNTANT;  ACCOUNTING;  ACCOUNTING CURRICULUM;  ACCOUNTING FIRMS;  ACCOUNTING FRAMEWORK;  ACCOUNTING PRACTICES;  ACCOUNTING RULES;  ACCOUNTING STANDARD;  ACCOUNTING STANDARDS;  ACCOUNTING SYSTEMS;  ADVERTISING;  AUDIT COMMITTEES;  AUDIT OFFICES;  AUDIT RISK;  AUDIT STANDARDS;  AUDITED ACCOUNTS;  AUDITING;  AUDITING PROCEDURES;  AUDITING PROFESSION;  AUDITING STANDARDS;  AUDITING TRAINING;  AUDITORS;  AUDITS;  BALANCE SHEET;  BANKING LAW;  BANKING REGULATIONS;  BANKING SECTOR;  BANKING SYSTEM;  BANKS;  BENEFICIARIES;  BILLING;  BOARDS OF DIRECTORS;  BOOKKEEPING;  BUDGETARY SUPPORT;  BUSINESS COMBINATIONS;  BUSINESS LAW;  CAPACITY BUILDING;  CAPITAL REQUIREMENT;  CASH FLOW;  CASH FLOW STATEMENTS;  CENTRAL BANK;  CERTIFIED PUBLIC ACCOUNTANTS;  CHARTS OF ACCOUNTS;  COMMERCIAL LAW;  COMPANY LAW;  CONSOLIDATION;  COOPERATIVES;  CREDIBILITY;  CURRENCY;  DEBENTURE;  DEPOSIT;  DEPOSITS;  EXCHANGE RATE;  EXPENDITURE;  FINANCIAL ASSETS;  FINANCIAL DATA;  FINANCIAL INFORMATION;  FINANCIAL INSTITUTION;  FINANCIAL INSTITUTIONS;  FINANCIAL MANAGEMENT;  FINANCIAL MARKET;  FINANCIAL MARKETS;  FINANCIAL REPORTING;  FINANCIAL REPORTING STANDARDS;  FINANCIAL SERVICES;  FINANCIAL STATEMENT;  FINANCIAL STATEMENTS;  FINANCIAL SUPPORT;  FINANCIAL SYSTEM;  FINANCIAL SYSTEMS;  FINANCIAL YEARS;  FOREIGN CURRENCY;  GOOD PRACTICES;  GROSS DOMESTIC PRODUCT;  HOLDING;  HOST COUNTRY;  HUMAN RESOURCES;  INDIVIDUAL ACCOUNTS;  INFORMATION SYSTEMS;  INSTITUTIONAL CAPACITIES;  INSURANCE;  INSURANCE COMPANIES;  INSURANCE MARKETS;  INSURANCE POLICIES;  INSURANCE POLICY;  INTERNAL AUDIT;  INTERNAL AUDITING;  INTERNAL AUDITORS;  INTERNAL AUDITS;  INTERNATIONAL ACCOUNTING STANDARDS;  INTERNATIONAL STANDARD;  INTERNATIONAL STANDARDS;  INVESTMENT PROJECTS;  ISSUERS OF SECURITIES;  LAWS;  LEGAL ENVIRONMENTS;  LEGAL OBLIGATIONS;  LEGAL SYSTEM;  LEGISLATION;  LENDING DECISIONS;  LENDING INSTITUTIONS;  LIMITED LIABILITY;  LOAN;  LOAN REPAYMENT;  MANDATES;  MARKET PARTICIPANTS;  MARKETING;  MICROCREDIT;  MICROENTERPRISES;  MICROFINANCE;  MICROFINANCE INSTITUTIONS;  MICROFINANCE SECTOR;  MINIMUM CAPITAL REQUIREMENT;  MINISTRIES OF FINANCE;  MINORITY SHAREHOLDER;  MONETARY AUTHORITIES;  MONETARY FUND;  MONETARY POLICY;  NOTARIES;  NOTARY;  PRIVATE INVESTMENT;  PRODUCTIVITY;  PROVISIONING RULES;  PUBLIC ACCOUNTANTS;  PUBLIC ACCOUNTING;  PUBLIC ENTERPRISES;  PUBLIC FINANCE;  PUBLIC FINANCES;  PUBLIC FUNDS;  PUBLIC INVESTMENT;  PUBLIC SAVINGS;  QUALITY ASSURANCE;  QUALITY CONTROL;  QUALITY OF EDUCATION;  REGULATORY FRAMEWORK;  RETIREMENT;  SALES;  SHAREHOLDER;  SHAREHOLDERS;  STATE ENTERPRISES;  STOCK EXCHANGE;  STOCK MARKET;  SUBSIDIARIES;  SUBSIDIARY;  TAX;  TAX BENEFITS;  TAX INCENTIVES;  TAXATION;  TECHNICAL ASSISTANCE;  TRADING;  TRANSPARENCY;  TREASURY;  TREATY;  Report; 

年份：

2010

出版地：

Washington,USA

语种：

English

摘要：

This aim of this report is to assess the accounting and financial auditing standards and practices in Burkina Faso in the private and semipublic sectors, using as benchmarks International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) and taking into account the good practices noted in the international sphere in these two areas. The main objective of this assessment is to make recommendations aimed at strengthening accounting, financial auditing, and financial transparency practices in the private sector and semipublic enterprises in Burkina Faso. The development objectives associated with these recommendations are as follows: (i) stimulating private investment and enhancing the competitiveness of enterprises; (ii) improving governance in the private market and semipublic sector; and (iii) achieving greater integration of the Burkinabe economy at the regional and international levels.