REPORT ON THE OBSERVANCE OF STANDARDS AND CODES (ROSC)
Lao PDR
ACCOUNTING AND AUDITING
January 7, 2009
Contents
Executive Summary
Preface
Abbreviations and Acronyms
I. Introduction
II. Institutional Framework
III. Accounting Standards as Designed and as Practiced
IV. Auditing Standards as Designed and as Practiced
V. Perception of the Quality of Financial Reporting
VI. Policy Recommendations