Contingent Liabilities: Issues and Practice
Contingent liabilities have gained prominence in the analysis of public finance. Indeed, history is full of episodes in which the financial position of the public sector is substantially altered-or its true nature uncovered-as a result of government bailouts of financial or nonfinancial entities, in...
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C
International Monetary Fund
2008
|
| Series: | IMF Working Papers
Working Paper No. 08/245 |
| Subjects: | |
| Online Access: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Summary: | Contingent liabilities have gained prominence in the analysis of public finance. Indeed, history is full of episodes in which the financial position of the public sector is substantially altered-or its true nature uncovered-as a result of government bailouts of financial or nonfinancial entities, in both the private and the public sector. The paper discusses theoretical and practical issues raised by contingent liabilities, including the rationale for taking them on, how to safeguard against the fiscal risks associated with them, how to account and budget for them, and how to disclose them. Country experiences are used to illustrate ways these issues are addressed in practice and challenges faced. The paper also points to good practices related to the mitigation, management and disclosure of risks from contingent liabilities |
| Item Description: | Includes bibliographical references |
| Physical Description: | 1 Online-Ressource (60 p) |
| ISBN: | 1451871031 9781451871036 |
Staff View
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:13:24Z |
| indexdate | 2024-07-10T09:35:32Z |
| institution | BVB |
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| series2 | IMF Working Papers |
| spelling | Cebotari, Aliona Verfasser aut Contingent Liabilities Issues and Practice Cebotari, Aliona Washington, D.C International Monetary Fund 2008 1 Online-Ressource (60 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 08/245 Includes bibliographical references Contingent liabilities have gained prominence in the analysis of public finance. Indeed, history is full of episodes in which the financial position of the public sector is substantially altered-or its true nature uncovered-as a result of government bailouts of financial or nonfinancial entities, in both the private and the public sector. The paper discusses theoretical and practical issues raised by contingent liabilities, including the rationale for taking them on, how to safeguard against the fiscal risks associated with them, how to account and budget for them, and how to disclose them. Country experiences are used to illustrate ways these issues are addressed in practice and challenges faced. The paper also points to good practices related to the mitigation, management and disclosure of risks from contingent liabilities Online-Ausg Contingent liabilities (Accounting) Finance, Public Accounting Liabilities (Accounting) Risk management Electronic books http://elibrary.imf.org/view/IMF001/09665-9781451871036/09665-9781451871036/09665-9781451871036.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Cebotari, Aliona Contingent Liabilities Issues and Practice Contingent liabilities (Accounting) Finance, Public Accounting Liabilities (Accounting) Risk management |
| title | Contingent Liabilities Issues and Practice |
| title_auth | Contingent Liabilities Issues and Practice |
| title_exact_search | Contingent Liabilities Issues and Practice |
| title_exact_search_txtP | Contingent Liabilities Issues and Practice |
| title_full | Contingent Liabilities Issues and Practice Cebotari, Aliona |
| title_fullStr | Contingent Liabilities Issues and Practice Cebotari, Aliona |
| title_full_unstemmed | Contingent Liabilities Issues and Practice Cebotari, Aliona |
| title_short | Contingent Liabilities |
| title_sort | contingent liabilities issues and practice |
| title_sub | Issues and Practice |
| topic | Contingent liabilities (Accounting) Finance, Public Accounting Liabilities (Accounting) Risk management |
| topic_facet | Contingent liabilities (Accounting) Finance, Public Accounting Liabilities (Accounting) Risk management |
| url | http://elibrary.imf.org/view/IMF001/09665-9781451871036/09665-9781451871036/09665-9781451871036.xml |
| work_keys_str_mv | AT cebotarialiona contingentliabilitiesissuesandpractice |