Dominican Republic : Accounting and Auditing
This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in the Dominican Republic (DR), using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on international experience and good practices in those fields. The principal objective of this ROSC assessment is to assist the Government in strengthening private sector accounting and auditing practices, and in enhancing financial transparency in the DR's corporate sector. The development objectives these efforts address are improving the investment climate, fostering competitiveness and furthering regional and international economic integration. Moreover, the recommendations arising from the assessment support the Government's efforts to ensure the stability of the financial sector and mitigate the risk of crises.
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dig-okr-10986145462024-08-08T17:13:07Z Dominican Republic : Accounting and Auditing Dominican Republic - Informe sobre el cumplimiento de normas y codigos (ROSC) : contabilidad y auditoria World Bank ACCOUNTABILITY ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING PROCEDURES ACCOUNTING RECORDS ACCOUNTING STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITORS AUDITS BANKING SECTOR BANKRUPTCY BANKS BOARDS OF DIRECTORS BONDS CAPITAL MARKETS CENTRAL AMERICA CENTRAL AMERICAN COMMERCIAL BANKS CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CORPORATE GOVERNANCE CORPORATE INCOME TAX DEBT DEFICITS DEVELOPMENT BANKS DISCLAIMER OF OPINION ECONOMIC GROWTH ECONOMIC GROWTH RATES ECONOMIC INTEGRATION ENTREPRENEURSHIP EVASION EXTERNAL AUDITORS FINANCIAL CRISES FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL RISK GROSS DOMESTIC PRODUCT HOLDING COMPANIES INITIAL PUBLIC OFFERINGS INSURANCE INSURANCE PREMIUMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANKS LATIN AMERICAN LAWS LEGAL FRAMEWORK LEGISLATION LICENSES LIQUIDITY LOAN LOSS PROVISIONS PENALTIES PENSIONS PRIVATE SECTOR PRIVATIZATION PRODUCTIVITY PROVISIONING PUBLIC PUBLIC SECTOR REGULATORY FRAMEWORK SAVINGS SECURITIES SUBSIDIARIES TAX TAXATION TRANSPARENCY TRINIDAD AND TOBAGO This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in the Dominican Republic (DR), using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on international experience and good practices in those fields. The principal objective of this ROSC assessment is to assist the Government in strengthening private sector accounting and auditing practices, and in enhancing financial transparency in the DR's corporate sector. The development objectives these efforts address are improving the investment climate, fostering competitiveness and furthering regional and international economic integration. Moreover, the recommendations arising from the assessment support the Government's efforts to ensure the stability of the financial sector and mitigate the risk of crises. 2013-07-25T14:46:06Z 2013-07-25T14:46:06Z 2004-12-30 http://documents.worldbank.org/curated/en/2004/12/6576462/dominican-republic-report-observance-standards-codes-rosc-accounting-auditing-accounting-auditing-dominican-republic-report-observance-standards-codes-rosc-accounting-auditing https://hdl.handle.net/10986/14546 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank application/pdf text/plain Washington, DC |
| institution |
Banco Mundial |
| collection |
DSpace |
| country |
Estados Unidos |
| countrycode |
US |
| component |
Bibliográfico |
| access |
En linea |
| databasecode |
dig-okr |
| tag |
biblioteca |
| region |
America del Norte |
| libraryname |
Biblioteca del Banco Mundial |
| language |
English en_US |
| topic |
ACCOUNTABILITY ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING PROCEDURES ACCOUNTING RECORDS ACCOUNTING STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITORS AUDITS BANKING SECTOR BANKRUPTCY BANKS BOARDS OF DIRECTORS BONDS CAPITAL MARKETS CENTRAL AMERICA CENTRAL AMERICAN COMMERCIAL BANKS CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CORPORATE GOVERNANCE CORPORATE INCOME TAX DEBT DEFICITS DEVELOPMENT BANKS DISCLAIMER OF OPINION ECONOMIC GROWTH ECONOMIC GROWTH RATES ECONOMIC INTEGRATION ENTREPRENEURSHIP EVASION EXTERNAL AUDITORS FINANCIAL CRISES FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL RISK GROSS DOMESTIC PRODUCT HOLDING COMPANIES INITIAL PUBLIC OFFERINGS INSURANCE INSURANCE PREMIUMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANKS LATIN AMERICAN LAWS LEGAL FRAMEWORK LEGISLATION LICENSES LIQUIDITY LOAN LOSS PROVISIONS PENALTIES PENSIONS PRIVATE SECTOR PRIVATIZATION PRODUCTIVITY PROVISIONING PUBLIC PUBLIC SECTOR REGULATORY FRAMEWORK SAVINGS SECURITIES SUBSIDIARIES TAX TAXATION TRANSPARENCY TRINIDAD AND TOBAGO ACCOUNTABILITY ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING PROCEDURES ACCOUNTING RECORDS ACCOUNTING STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITORS AUDITS BANKING SECTOR BANKRUPTCY BANKS BOARDS OF DIRECTORS BONDS CAPITAL MARKETS CENTRAL AMERICA CENTRAL AMERICAN COMMERCIAL BANKS CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CORPORATE GOVERNANCE CORPORATE INCOME TAX DEBT DEFICITS DEVELOPMENT BANKS DISCLAIMER OF OPINION ECONOMIC GROWTH ECONOMIC GROWTH RATES ECONOMIC INTEGRATION ENTREPRENEURSHIP EVASION EXTERNAL AUDITORS FINANCIAL CRISES FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL RISK GROSS DOMESTIC PRODUCT HOLDING COMPANIES INITIAL PUBLIC OFFERINGS INSURANCE INSURANCE PREMIUMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANKS LATIN AMERICAN LAWS LEGAL FRAMEWORK LEGISLATION LICENSES LIQUIDITY LOAN LOSS PROVISIONS PENALTIES PENSIONS PRIVATE SECTOR PRIVATIZATION PRODUCTIVITY PROVISIONING PUBLIC PUBLIC SECTOR REGULATORY FRAMEWORK SAVINGS SECURITIES SUBSIDIARIES TAX TAXATION TRANSPARENCY TRINIDAD AND TOBAGO |
| spellingShingle |
ACCOUNTABILITY ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING PROCEDURES ACCOUNTING RECORDS ACCOUNTING STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITORS AUDITS BANKING SECTOR BANKRUPTCY BANKS BOARDS OF DIRECTORS BONDS CAPITAL MARKETS CENTRAL AMERICA CENTRAL AMERICAN COMMERCIAL BANKS CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CORPORATE GOVERNANCE CORPORATE INCOME TAX DEBT DEFICITS DEVELOPMENT BANKS DISCLAIMER OF OPINION ECONOMIC GROWTH ECONOMIC GROWTH RATES ECONOMIC INTEGRATION ENTREPRENEURSHIP EVASION EXTERNAL AUDITORS FINANCIAL CRISES FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL RISK GROSS DOMESTIC PRODUCT HOLDING COMPANIES INITIAL PUBLIC OFFERINGS INSURANCE INSURANCE PREMIUMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANKS LATIN AMERICAN LAWS LEGAL FRAMEWORK LEGISLATION LICENSES LIQUIDITY LOAN LOSS PROVISIONS PENALTIES PENSIONS PRIVATE SECTOR PRIVATIZATION PRODUCTIVITY PROVISIONING PUBLIC PUBLIC SECTOR REGULATORY FRAMEWORK SAVINGS SECURITIES SUBSIDIARIES TAX TAXATION TRANSPARENCY TRINIDAD AND TOBAGO ACCOUNTABILITY ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING PROCEDURES ACCOUNTING RECORDS ACCOUNTING STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITORS AUDITS BANKING SECTOR BANKRUPTCY BANKS BOARDS OF DIRECTORS BONDS CAPITAL MARKETS CENTRAL AMERICA CENTRAL AMERICAN COMMERCIAL BANKS CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CORPORATE GOVERNANCE CORPORATE INCOME TAX DEBT DEFICITS DEVELOPMENT BANKS DISCLAIMER OF OPINION ECONOMIC GROWTH ECONOMIC GROWTH RATES ECONOMIC INTEGRATION ENTREPRENEURSHIP EVASION EXTERNAL AUDITORS FINANCIAL CRISES FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL RISK GROSS DOMESTIC PRODUCT HOLDING COMPANIES INITIAL PUBLIC OFFERINGS INSURANCE INSURANCE PREMIUMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANKS LATIN AMERICAN LAWS LEGAL FRAMEWORK LEGISLATION LICENSES LIQUIDITY LOAN LOSS PROVISIONS PENALTIES PENSIONS PRIVATE SECTOR PRIVATIZATION PRODUCTIVITY PROVISIONING PUBLIC PUBLIC SECTOR REGULATORY FRAMEWORK SAVINGS SECURITIES SUBSIDIARIES TAX TAXATION TRANSPARENCY TRINIDAD AND TOBAGO World Bank Dominican Republic : Accounting and Auditing |
| description |
This report provides an assessment of
accounting, financial reporting and auditing practices
within the corporate sector in the Dominican Republic (DR),
using International Financial Reporting Standards (IFRS) and
International Standards on Auditing (ISA) as benchmarks, and
drawing on international experience and good practices in
those fields. The principal objective of this ROSC
assessment is to assist the Government in strengthening
private sector accounting and auditing practices, and in
enhancing financial transparency in the DR's corporate
sector. The development objectives these efforts address are
improving the investment climate, fostering competitiveness
and furthering regional and international economic
integration. Moreover, the recommendations arising from the
assessment support the Government's efforts to ensure
the stability of the financial sector and mitigate the risk
of crises. |
| topic_facet |
ACCOUNTABILITY ACCOUNTING ACCOUNTING PRINCIPLES ACCOUNTING PROCEDURES ACCOUNTING RECORDS ACCOUNTING STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITORS AUDITS BANKING SECTOR BANKRUPTCY BANKS BOARDS OF DIRECTORS BONDS CAPITAL MARKETS CENTRAL AMERICA CENTRAL AMERICAN COMMERCIAL BANKS CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CORPORATE GOVERNANCE CORPORATE INCOME TAX DEBT DEFICITS DEVELOPMENT BANKS DISCLAIMER OF OPINION ECONOMIC GROWTH ECONOMIC GROWTH RATES ECONOMIC INTEGRATION ENTREPRENEURSHIP EVASION EXTERNAL AUDITORS FINANCIAL CRISES FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL RISK GROSS DOMESTIC PRODUCT HOLDING COMPANIES INITIAL PUBLIC OFFERINGS INSURANCE INSURANCE PREMIUMS INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL BANKS LATIN AMERICAN LAWS LEGAL FRAMEWORK LEGISLATION LICENSES LIQUIDITY LOAN LOSS PROVISIONS PENALTIES PENSIONS PRIVATE SECTOR PRIVATIZATION PRODUCTIVITY PROVISIONING PUBLIC PUBLIC SECTOR REGULATORY FRAMEWORK SAVINGS SECURITIES SUBSIDIARIES TAX TAXATION TRANSPARENCY TRINIDAD AND TOBAGO |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Dominican Republic : Accounting and Auditing |
| title_short |
Dominican Republic : Accounting and Auditing |
| title_full |
Dominican Republic : Accounting and Auditing |
| title_fullStr |
Dominican Republic : Accounting and Auditing |
| title_full_unstemmed |
Dominican Republic : Accounting and Auditing |
| title_sort |
dominican republic : accounting and auditing |
| publisher |
Washington, DC |
| publishDate |
2004-12-30 |
| url |
http://documents.worldbank.org/curated/en/2004/12/6576462/dominican-republic-report-observance-standards-codes-rosc-accounting-auditing-accounting-auditing-dominican-republic-report-observance-standards-codes-rosc-accounting-auditing https://hdl.handle.net/10986/14546 |
| work_keys_str_mv |
AT worldbank dominicanrepublicaccountingandauditing AT worldbank dominicanrepublicinformesobreelcumplimientodenormasycodigosrosccontabilidadyauditoria |
| _version_ |
1807159813217452032 |