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: | |
|---|---|
| Körperschaft: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
[Place of publication not identified] :
International Monetary Fund,
2012.
|
| Schriftenreihe: | IMF working paper ;
WP/12/228. |
| Schlagworte: | |
| Online-Zugang: | 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 resource : illustrations |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9781475536683 1475536682 1475564236 9781475564235 1475592442 9781475592443 |
Internformat
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| 245 | 1 | 0 | |a Some algebra of fiscal transparency : |b how accounting devices work and how to reveal them / |c prepared by Timothy C. Irwin. |
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| 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. | ||
| 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. | |
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| author | Irwin, Timothy C. |
| author_corporate | International Monetary Fund. Fiscal Affairs Department |
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| contents | 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. |
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| indexdate | 2024-11-27T13:27:01Z |
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| spelling | Irwin, Timothy C., author. Some algebra of fiscal transparency : how accounting devices work and how to reveal them / prepared by Timothy C. Irwin. [Place of publication not identified] : International Monetary Fund, 2012. 1 online resource : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier IMF working paper ; WP/12/228 Includes bibliographical references. Vendor-supplied metadata. 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. 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. English. Finance, Public Accounting. http://id.loc.gov/authorities/subjects/sh85048271 Finances publiques Comptabilité. BUSINESS & ECONOMICS Accounting Financial. bisacsh Finance, Public Accounting fast International Monetary Fund. Fiscal Affairs Department. http://id.loc.gov/authorities/names/n81027435 has work: Some Algebra of Fiscal Transparency (Text) https://id.oclc.org/worldcat/entity/E39PCXxXTvTBPCKGh6rth484hd https://id.oclc.org/worldcat/ontology/hasWork 1475536682 1475510578 IMF working paper ; WP/12/228. http://id.loc.gov/authorities/names/no89010263 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=568192 Volltext |
| spellingShingle | Irwin, Timothy C. Some algebra of fiscal transparency : how accounting devices work and how to reveal them / IMF working paper ; 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. Finance, Public Accounting. http://id.loc.gov/authorities/subjects/sh85048271 Finances publiques Comptabilité. BUSINESS & ECONOMICS Accounting Financial. bisacsh Finance, Public Accounting fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85048271 |
| 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_full | Some algebra of fiscal transparency : how accounting devices work and how to reveal them / prepared by Timothy C. Irwin. |
| title_fullStr | Some algebra of fiscal transparency : how accounting devices work and how to reveal them / prepared by Timothy C. Irwin. |
| title_full_unstemmed | Some algebra of fiscal transparency : how accounting devices work and how to reveal them / prepared by Timothy C. Irwin. |
| 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 | Finance, Public Accounting. http://id.loc.gov/authorities/subjects/sh85048271 Finances publiques Comptabilité. BUSINESS & ECONOMICS Accounting Financial. bisacsh Finance, Public Accounting fast |
| topic_facet | Finance, Public Accounting. Finances publiques Comptabilité. BUSINESS & ECONOMICS Accounting Financial. Finance, Public Accounting |
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