“February 16, 2009”.

“Report No. 54306-AF”—title page.

“Financial Management Unit South Asia Region”—cover page.

Includes bibliographical references.

Contents: Acknowledgements—Executive summary—I. Introduction and background—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.

Summary: “The parliamentary and provincial elections of November 2005 brought the culmination of the political transformation for Afghanistan that had commenced with the Bonn agreement in 2001, forming the basis for state-building and development in a country emerging from nearly three decades of conflict and political turmoil”—(p. 4).