Verfügbarkeit: Some algebra of fiscal transparency

Some algebra of fiscal transparency: how accounting devices work and how to reveal them

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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1. Verfasser:	Irwin, Timothy C. (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 2012
Schriftenreihe:	IMF Working Papers Working Paper No. 12/228
Schlagworte:	Finanzwirtschaft BUSINESS & ECONOMICS / Accounting / Financial Finance, Public / Accounting Wirtschaft Accounting > Standards Finance, Public Budget deficits Finance, Public > Accounting
Online-Zugang:	BSB01 FAN01 FAW01 FAW02 FHA01 FKE01 FLA01 FLA01 FNU01 LCO01 SBG01 SBR01 TUM01 UBA01 UBG01 UBM01 UBR01 UBT01 UBW01 UBY01 UEI01 UER01 UPA01 Volltext
Zusammenfassung:	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
Beschreibung:	1 Online-Ressource (19 Seiten)
ISBN:	1475510578 9781475510577 9781475536683 1475536682 9781475592443
ISSN:	1018-5941

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illustrated	Not Illustrated
index_date	2024-07-03T20:14:04Z
indexdate	2024-07-10T09:35:52Z
institution	BVB
institution_GND	(DE-588)3009484-7
isbn	1475510578 9781475510577 9781475536683 1475536682 9781475592443
issn	1018-5941
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-033737543
oclc_num	936322210 1337139486
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physical	1 Online-Ressource (19 Seiten)
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spelling	Irwin, Timothy C. Verfasser (DE-588)171710711 aut Some algebra of fiscal transparency how accounting devices work and how to reveal them Irwin, Timothy Washington, D.C International Monetary Fund 2012 1 Online-Ressource (19 Seiten) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 12/228 1018-5941 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 Online-Ausg Finanzwirtschaft BUSINESS & ECONOMICS / Accounting / Financial bisacsh Finance, Public / Accounting fast Wirtschaft Accounting Standards Finance, Public Budget deficits Finance, Public Accounting Internationaler Währungsfonds Fiscal Affairs Department Sonstige (DE-588)3009484-7 oth http://elibrary.imf.org/view/IMF001/13104-9781475510577/13104-9781475510577/13104-9781475510577.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Irwin, Timothy C. Some algebra of fiscal transparency how accounting devices work and how to reveal them Finanzwirtschaft BUSINESS & ECONOMICS / Accounting / Financial bisacsh Finance, Public / Accounting fast Wirtschaft Accounting Standards Finance, Public Budget deficits Finance, Public Accounting
title	Some algebra of fiscal transparency how accounting devices work and how to reveal them
title_auth	Some algebra of fiscal transparency how accounting devices work and how to reveal them
title_exact_search	Some algebra of fiscal transparency how accounting devices work and how to reveal them
title_exact_search_txtP	Some algebra of fiscal transparency how accounting devices work and how to reveal them
title_full	Some algebra of fiscal transparency how accounting devices work and how to reveal them Irwin, Timothy
title_fullStr	Some algebra of fiscal transparency how accounting devices work and how to reveal them Irwin, Timothy
title_full_unstemmed	Some algebra of fiscal transparency how accounting devices work and how to reveal them Irwin, Timothy
title_short	Some algebra of fiscal transparency
title_sort	some algebra of fiscal transparency how accounting devices work and how to reveal them
title_sub	how accounting devices work and how to reveal them
topic	Finanzwirtschaft BUSINESS & ECONOMICS / Accounting / Financial bisacsh Finance, Public / Accounting fast Wirtschaft Accounting Standards Finance, Public Budget deficits Finance, Public Accounting
topic_facet	Finanzwirtschaft BUSINESS & ECONOMICS / Accounting / Financial Finance, Public / Accounting Wirtschaft Accounting Standards Finance, Public Budget deficits Finance, Public Accounting
url	http://elibrary.imf.org/view/IMF001/13104-9781475510577/13104-9781475510577/13104-9781475510577.xml
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