Nigeria : Accounting and Auditing

World Bank

Washington, DC

关键词: ACCOUNT;    ACCOUNTABILITY;    ACCOUNTANCY;    ACCOUNTANT;    ACCOUNTANTS;   

RP-ID  :  69153

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This report finds that there has beenlimited implementation of the 2004 Country Action Plan andlimited improvement in financial reporting practices inNigeria. Nigerian authorities have successfully implementedonly 6 of 14 action plans emanating from the 2004 reviewleaving significant areas yet to be addressed. This 2011ROSC presents policy recommendations that take into accountinternational experience, good practice, and local circumstances.