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Republic of Rwanda : Report on the Observance of Standards and Codes--Accounting and Auditing

INTERNATIONAL ACCOUNTING STANDARDS HOLDING ACCOUNTING CHECKS INTEREST ENTRY REQUIREMENTS GOVERNMENT FUNDING OPTION FISCAL POLICY IMAGE IMPACTS CAPACITY BUILDING LOAN ACCRUALS QUALITY REGULATORY AUTHORITY INSTRUMENTS AUDITS BILLS REPAYMENT PERIODS ENFORCEMENT MECHANISMS CREDIT COOPERATIVE CAPACITY ENHANCEMENT CURRENCY LEGAL PROVISIONS QUALITY OF EDUCATION FINANCIAL INSTITUTION COMMERCIAL BANK SELF-REGULATION ACCOUNTING POLICIES FINANCES PUBLIC ACCOUNTANTS GLOBALIZATION MONETARY FUND FINANCIAL INSTITUTIONS FINANCIAL REPORTING CAPITAL MARKET MARKETS LOCAL GOVERNMENT DEPOSIT INSURANCE PUBLIC FINANCE PUBLIC OFFERING SETTLEMENT BUSINESS INFORMATION COMPANY LAW COMMERCIAL BANKING LEGAL FRAMEWORK BANKING SECTOR BANKING REGULATIONS TRANSACTIONS RESOURCES DEPOSITORS INTERNATIONAL STANDARDS REGULATORY FRAMEWORKS GOOD PROCUREMENT AUDITORS TRANSPARENCY TURNOVER FUTURE FOREIGN DIRECT INVESTMENT EXCHANGES BANKING LAWS COST ACCOUNTANT INSTITUTIONAL CAPACITY SHARES AUDIT ENGAGEMENTS ACCOUNTING PERIOD SECURITIES LENDING INSTRUMENTS INSURANCE SHAREHOLDERS MICROFINANCE ECONOMIC DEVELOPMENT PUBLIC RELATIONS ACCOUNTING STANDARDS SECURITIES REGULATION BUSINESS COMMERCIAL BANKS FINANCIAL PLANNING FINANCIAL SUPPORT MARKET INTEGRATION ACCOUNTS LENDING QUALITY ASSURANCE SHAREHOLDER AUDIT INSURANCE COMPANIES GOVERNMENT INVESTMENT BANKING LAW FINANCIAL SYSTEMS LIMITED LIABILITY CERTIFIED PUBLIC ACCOUNTANTS STOCK EXCHANGES FINANCIAL SECTOR DEVELOPMENT DEVELOPMENT BANK FINANCIAL REPORTS INITIAL PUBLIC OFFERING TERRORISM GOOD PRACTICE DEPOSIT CAPITAL MARKETS LIABILITY FOREIGN DIRECT INVESTMENTS FINANCIAL MANAGEMENT STOCK GOOD PRACTICES SUPERVISORY AUTHORITY EXCHANGE PAYMENT SYSTEM TAX COLLECTION FINANCIAL STATEMENTS DISTRIBUTION COLLECTIVE INVESTMENT TAX PLANNING BENEFICIARIES REPORTING CREDITORS INFLATION PENSION MICROFINANCE INSTITUTIONS CENTRAL BANK MATURITY FINANCIAL SUSTAINABILITY LEGISLATIVE FRAMEWORK SECURITIES MARKET COST RECOVERY CREDIT BUREAUS PUBLIC FUNDS INTEREST RATES LENDING DECISIONS OPTIONS BUSINESS COMMUNITIES CRITERIA MARKETING INTERNATIONAL DEVELOPMENT RETURN LENDERS DIRECT INVESTMENT LOANS GROSS DOMESTIC PRODUCT FINANCIAL SYSTEM ACCOUNT FINANCE TAXES EXPENDITURE EQUITY INVESTORS AUDITED FINANCIAL STATEMENTS ACCOUNTANTS FINANCIAL STABILITY STATUTORY REQUIREMENTS RETURNS BUDGETS ACCOUNTANCY CONTRACT GOVERNMENT REVENUE LONG TERM CAPITAL REPAYMENT INSURANCE INDUSTRY MARKET FOREIGN EXCHANGE FINANCIAL REPORTING STANDARDS QUALITY CONTROL COOPERATIVE BANK CREDIT FLOWS ADMINISTRATION INTERESTS GOODS BANK LOANS SECURITY INVESTMENT NATIONAL BANK STOCK EXCHANGE HUMAN RESOURCES STOCK EXCHANGES ASSOCIATION SHARE COLLATERAL FINANCIAL INFORMATION POVERTY INTERNATIONAL STANDARD BUSINESS PLANS REVENUE LEGAL REFORMS PROFIT INVESTMENTS AUDITOR ROTATION CHECK AUDITING STANDARDS CUSTOMERS DIRECT INVESTMENTS IMPLEMENTATION AUDITING CORPORATE GOVERNANCE
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World Bank, Washington, DC
Africa | Rwanda
2016-04-25T18:58:46Z | 2016-04-25T18:58:46Z | 2015-11

The Report on the Observance of Standards and Codes - Accounting and Auditing (ROSC A&A) program is part of a 12-module joint World Bank-IMF initiative to assist member countries to strengthen their financial systems by improving their capacity to comply with internationally recognized standards and codes. The program focuses on the institutional framework underpinning national accounting and auditing practices, and degree of conformity with international standards and good practices. The initial ROSC A&A for Rwanda was carried out in 2008 and provided a key input in designing necessary financial reporting reforms in the country. The 2015 update is a valuable tool for monitoring the effectiveness of the reform program. It assesses the degree to which the recommendations of the 2008 ROSC A&A review have been implemented, identifies issues that have emerged since the last review, and proposes a number of recommendations aimed at further strengthening the quality of corporate financial reporting and auditing which contributes to improving business climate, investors’ confidence and economic growth potential of Rwanda.

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