A Sum of Parts: Sovereign Debt Measurement and Reporting
The publication A Sum of Parts : Sovereign Debt Measurement and Reporting explores the role of accrual basis accounting and related financial reporting frameworks as a factor in fostering debt transparency. It was developed as a background paper to inform Chapter 2 of the Debt Transparency in Develo...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
The World Bank
2022
|
| Schriftenreihe: | Other papers
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | The publication A Sum of Parts : Sovereign Debt Measurement and Reporting explores the role of accrual basis accounting and related financial reporting frameworks as a factor in fostering debt transparency. It was developed as a background paper to inform Chapter 2 of the Debt Transparency in Developing Countries publication, which presents disclosure practices under direct and indirect reporting frameworks and provides evidence on the role of factors that can either foster or deter debt transparency |
| Beschreibung: | 1 Online-Ressource |
| DOI: | 10.1596/38301 |
Internformat
MARC
| LEADER | 00000nmm a22000001c 4500 | ||
|---|---|---|---|
| 001 | BV049079516 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 230731s2022 xxu|||| o||u| ||||||eng d | ||
| 024 | 7 | |a 10.1596/38301 |2 doi | |
| 035 | |a (ZDB-1-WBA)08402741X | ||
| 035 | |a (OCoLC)1392140714 | ||
| 035 | |a (DE-599)KEP08402741X | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 044 | |a xxu |c XD-US | ||
| 049 | |a DE-12 |a DE-521 |a DE-573 |a DE-523 |a DE-Re13 |a DE-19 |a DE-355 |a DE-703 |a DE-91 |a DE-706 |a DE-29 |a DE-M347 |a DE-473 |a DE-824 |a DE-20 |a DE-739 |a DE-1043 |a DE-863 |a DE-862 | ||
| 100 | 1 | |a Brumby, Jim |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a A Sum of Parts |b Sovereign Debt Measurement and Reporting |c Jim Brumby |
| 264 | 1 | |a Washington, D.C |b The World Bank |c 2022 | |
| 300 | |a 1 Online-Ressource | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a Other papers | |
| 520 | 3 | |a The publication A Sum of Parts : Sovereign Debt Measurement and Reporting explores the role of accrual basis accounting and related financial reporting frameworks as a factor in fostering debt transparency. It was developed as a background paper to inform Chapter 2 of the Debt Transparency in Developing Countries publication, which presents disclosure practices under direct and indirect reporting frameworks and provides evidence on the role of factors that can either foster or deter debt transparency | |
| 650 | 4 | |a Finance and Financial Sector Development | |
| 650 | 4 | |a Public and Municipal Finance | |
| 650 | 4 | |a Public Sector | |
| 700 | 1 | |a Mason, Paul |e Sonstige |4 oth | |
| 700 | 1 | |a Serrano Machorro, Juan Carlos |e Sonstige |4 oth | |
| 700 | 1 | |a Sirois, Bonnie Ann |e Sonstige |4 oth | |
| 856 | 4 | 0 | |u https://doi.org/10.1596/38301 |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-1-WBA | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-034341407 | |
Datensatz im Suchindex
| _version_ | 1812671834614661120 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Brumby, Jim |
| author_facet | Brumby, Jim |
| author_role | aut |
| author_sort | Brumby, Jim |
| author_variant | j b jb |
| building | Verbundindex |
| bvnumber | BV049079516 |
| collection | ZDB-1-WBA |
| ctrlnum | (ZDB-1-WBA)08402741X (OCoLC)1392140714 (DE-599)KEP08402741X |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1596/38301 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nmm a22000001c 4500</leader><controlfield tag="001">BV049079516</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">230731s2022 xxu|||| o||u| ||||||eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1596/38301</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-1-WBA)08402741X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1392140714</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP08402741X</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxu</subfield><subfield code="c">XD-US</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-523</subfield><subfield code="a">DE-Re13</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-M347</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-1043</subfield><subfield code="a">DE-863</subfield><subfield code="a">DE-862</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Brumby, Jim</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">A Sum of Parts</subfield><subfield code="b">Sovereign Debt Measurement and Reporting</subfield><subfield code="c">Jim Brumby</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Washington, D.C</subfield><subfield code="b">The World Bank</subfield><subfield code="c">2022</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Other papers</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">The publication A Sum of Parts : Sovereign Debt Measurement and Reporting explores the role of accrual basis accounting and related financial reporting frameworks as a factor in fostering debt transparency. It was developed as a background paper to inform Chapter 2 of the Debt Transparency in Developing Countries publication, which presents disclosure practices under direct and indirect reporting frameworks and provides evidence on the role of factors that can either foster or deter debt transparency</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance and Financial Sector Development</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Public and Municipal Finance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Public Sector</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Mason, Paul</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Serrano Machorro, Juan Carlos</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Sirois, Bonnie Ann</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1596/38301</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-WBA</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-034341407</subfield></datafield></record></collection> |
| id | DE-604.BV049079516 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T22:27:56Z |
| indexdate | 2024-10-12T04:02:52Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034341407 |
| oclc_num | 1392140714 |
| open_access_boolean | 1 |
| owner | DE-12 DE-521 DE-573 DE-523 DE-Re13 DE-BY-UBR DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-91 DE-BY-TUM DE-706 DE-29 DE-M347 DE-473 DE-BY-UBG DE-824 DE-20 DE-739 DE-1043 DE-863 DE-BY-FWS DE-862 DE-BY-FWS |
| owner_facet | DE-12 DE-521 DE-573 DE-523 DE-Re13 DE-BY-UBR DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-91 DE-BY-TUM DE-706 DE-29 DE-M347 DE-473 DE-BY-UBG DE-824 DE-20 DE-739 DE-1043 DE-863 DE-BY-FWS DE-862 DE-BY-FWS |
| physical | 1 Online-Ressource |
| psigel | ZDB-1-WBA |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | The World Bank |
| record_format | marc |
| series2 | Other papers |
| spellingShingle | Brumby, Jim A Sum of Parts Sovereign Debt Measurement and Reporting Finance and Financial Sector Development Public and Municipal Finance Public Sector |
| title | A Sum of Parts Sovereign Debt Measurement and Reporting |
| title_auth | A Sum of Parts Sovereign Debt Measurement and Reporting |
| title_exact_search | A Sum of Parts Sovereign Debt Measurement and Reporting |
| title_exact_search_txtP | A Sum of Parts Sovereign Debt Measurement and Reporting |
| title_full | A Sum of Parts Sovereign Debt Measurement and Reporting Jim Brumby |
| title_fullStr | A Sum of Parts Sovereign Debt Measurement and Reporting Jim Brumby |
| title_full_unstemmed | A Sum of Parts Sovereign Debt Measurement and Reporting Jim Brumby |
| title_short | A Sum of Parts |
| title_sort | a sum of parts sovereign debt measurement and reporting |
| title_sub | Sovereign Debt Measurement and Reporting |
| topic | Finance and Financial Sector Development Public and Municipal Finance Public Sector |
| topic_facet | Finance and Financial Sector Development Public and Municipal Finance Public Sector |
| url | https://doi.org/10.1596/38301 |
| work_keys_str_mv | AT brumbyjim asumofpartssovereigndebtmeasurementandreporting AT masonpaul asumofpartssovereigndebtmeasurementandreporting AT serranomachorrojuancarlos asumofpartssovereigndebtmeasurementandreporting AT siroisbonnieann asumofpartssovereigndebtmeasurementandreporting |