Some Algebra of Fiscal Transparency.

Accounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving unrecognized assets and liabilities. Different accounting systems recognize different sets of assets and liabilities and are thus vulnerable to different sets of devices. Some devices ca...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Irwin, Timothy
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington : International Monetary Fund, 2012.
Colección:IMF Working Papers.
Temas:
Accounting > Standards.
Finance, Public.
Budget deficits.
Comptabilité > Normes.
Finances publiques.
Déficit budgétaire.
Accounting > Standards
Budget deficits
Finance, Public
Acceso en línea:Texto completo
Descripción
Sumario:Accounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving unrecognized assets and liabilities. Different accounting systems recognize different sets of assets and liabilities and are thus vulnerable to different sets of devices. Some devices can be revealed by moving progressively from cash accounting to modified accrual accounting to full accrual accounting. Revealing all would require the publication of extended fiscal accounts in which all future cash flows give rise to assets or liabilities.
Descripción Física:1 online resource (20 pages)
ISBN:9781475592443
1475592442

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