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...
Saved in:
Main Author: | Irwin, Timothy C. (Author) |
---|---|
Corporate Author: | International Monetary Fund. Fiscal Affairs Department |
Format: | Electronic eBook |
Language: | English |
Published: |
[Place of publication not identified] :
International Monetary Fund,
2012.
|
Series: | IMF working paper ;
WP/12/228. |
Subjects: | |
Online Access: | CONNECT |
Similar Items
-
Governmental accounting
by: Mikesell, Rufus Merrill, 1893-
Published: (1969) -
Effective government accounting /
by: Premchand, A., 1933-
Published: (1995) -
State audit : developments in public accountability /
Published: (1981) -
Governmental accounting and auditing update /
by: Galasso, Melisa F.
Published: (2020) -
Wiley GAAP for governments 2016 : interpretation and application of generally accepted accounting principles for state and local governments /
by: Ruppel, Warren
Published: (2016)