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...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2012
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 12/228 |
| Schlagworte: | |
| 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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Datensatz im Suchindex
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| author | Irwin, Timothy C. |
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| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
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| id | DE-604.BV048358307 |
| 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 |
| open_access_boolean | |
| owner | DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM DE-1046 DE-1047 |
| owner_facet | DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM DE-1046 DE-1047 |
| physical | 1 Online-Ressource (19 Seiten) |
| psigel | ZDB-1-IMF ZDB-4-EBA ZDB-30-PAD ZDB-30-PBE ZDB-4-EBA FAW_PDA_EBA ZDB-4-EBA FLA_PDA_EBA |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | International Monetary Fund |
| record_format | marc |
| series2 | IMF Working Papers |
| 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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