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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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington :
International Monetary Fund,
2012.
|
| Colección: | IMF Working Papers.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 001 | EBOOKCENTRAL_ocn870245051 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr |n||||||||| | ||
| 008 | 140208s2012 dcu o 000 0 eng d | ||
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| 020 | |a 9781475592443 | ||
| 020 | |a 1475592442 | ||
| 029 | 1 | |a DEBBG |b BV044178366 | |
| 035 | |a (OCoLC)870245051 | ||
| 050 | 4 | |a HF5625.5 |b .I79 2012 | |
| 082 | 0 | 4 | |a 657.835 |q OCoLC |2 23/eng/20230216 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Irwin, Timothy. | |
| 245 | 1 | 0 | |a Some Algebra of Fiscal Transparency. |
| 260 | |a Washington : |b International Monetary Fund, |c 2012. | ||
| 300 | |a 1 online resource (20 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IMF Working Papers | |
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Cover; Contents; I. Introduction; II. One True Deficit; A. Deficit Devices; B. Debt; III. Multiple Deficits; Figures; 1. Sets of Assets and Liabilities Recognized in Differenct Accounting Systems; A. Accounting Systems and the Devices They Allow; B. Extended Fiscal Accounts; C. Fiscal Sustainability; Tables; 1. Summary Extended Accounts, Clean Surpluses; IV. Dirty Deficits; A. Components of Clean Surpluses; B. Devices Revisited; V. Conclusion; References. | |
| 520 | |a 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. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Accounting |x Standards. | |
| 650 | 0 | |a Finance, Public. | |
| 650 | 0 | |a Budget deficits. | |
| 650 | 6 | |a Comptabilité |x Normes. | |
| 650 | 6 | |a Finances publiques. | |
| 650 | 6 | |a Déficit budgétaire. | |
| 650 | 7 | |a Accounting |x Standards |2 fast | |
| 650 | 7 | |a Budget deficits |2 fast | |
| 650 | 7 | |a Finance, Public |2 fast | |
| 758 | |i has work: |a Some Algebra of Fiscal Transparency (Text) |1 https://id.oclc.org/worldcat/entity/E39PCXxXTvTBPCKGh6rth484hd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Irwin, Timothy. |t Some Algebra of Fiscal Transparency: How Accounting Devices Work and How to Reveal Them. |d Washington : International Monetary Fund, ©2012 |z 9781475510577 |
| 830 | 0 | |a IMF Working Papers. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=1606988 |z Texto completo |
| 938 | |a EBL - Ebook Library |b EBLB |n EBL1606988 | ||
| 994 | |a 92 |b IZTAP | ||