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Effective Government Accounting

Effective Government Accounting »

Series: Books

Author(s): A. Premchand

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 June 1995

DOI: http://dx.doi.org/10.5089/9781557754851.071

ISBN: 9781557754851

Keywords: payments, financial management, standards, accounting standards, credit

This book, by A. Premchand, seeks to bridge fiscal economics and government accounting. It examines historical developments, ingredients of existing systems, features of accounting standards, and other issues that...

Global Financial Stability Report, September 2005
			: Financial Stability Considerations Related to Trends in Accounting Standards

Global Financial Stability Report, September 2005 : Financial Stability Considerations Related to Trends in Accounting Standards »

Series: Global Financial Stability Report

Author(s): International Monetary Fund. Monetary and Capital Markets Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 September 2005

DOI: http://dx.doi.org/10.5089/9781451969559.082

ISBN: 9781451969559

Keywords: pension funds, pension, risk management, insurance companies, accounting standards

This paper describes financial stability considerations related to trends in accounting standards. The paper highlights that in recent years, financial stability is generally viewed by authorities as having improve...

Public-Private Partnerships, Government Guarantees, and Fiscal Risk

Public-Private Partnerships, Government Guarantees, and Fiscal Risk »

Series: IMF Special Issues

Author(s): M. Cangiano , Barry Anderson , Max Alier , Murray Petrie , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 April 2006

DOI: http://dx.doi.org/10.5089/9781589064935.058

ISBN: 9781589064935

Keywords: Public investment, Privatization, contingent liabilities, accounting standards, debt sustainability

Public-private partnerships (PPPs) refer to arrangements under which the private sector supplies infrastructure assets and infrastructure-based services that traditionally have been provided by the government. PPPs...

System of Environmental-Economic Accounting 2012
			: Central Framework

System of Environmental-Economic Accounting 2012 : Central Framework »

Series: Manuals & Guides

Author(s): United Nations;European Commission;Food and Agricultural Organization of the United Nations;International Monetary Fund;Organization for Economic Co-operation and Development;World Bank

Publisher: United Nations

Publication Date: 17 April 2017

Language: Russian

DOI: http://dx.doi.org/10.5089/9781475595505.069

ISBN: 9781475595505

Keywords: Accounting standards, Environmental policy, Economic analysis, Sustainable development, Environmentally sustainable development, policy frameworks, economic standards, environmental policy, sustainable development goals

Comparable and reliable data supporting coherent analytical and policy frameworks are essential elements to inform debates and guide policy related to the interrelationships between the economy and the environment....

System of Environmental-Economic Accounting 2012
			: Central Framework

System of Environmental-Economic Accounting 2012 : Central Framework »

Series: Manuals & Guides

Author(s): United Nations;European Commission;Food and Agricultural Organization of the United Nations;International Monetary Fund;Organization for Economic Co-operation and Development;World Bank

Publisher: United Nations

Publication Date: 16 April 2017

DOI: http://dx.doi.org/10.5089/9789211615630.069

ISBN: 9789211615630

Keywords: Environmental policy, Sustainable development, Accounting standards, Economic analysis, Environmentally sustainable development, policy frameworks, economic standards, sustainable development goals

Comparable and reliable data supporting coherent analytical and policy frameworks are essential elements to inform debates and guide policy related to the interrelationships between the economy and the environment....

International Monetary Fund Annual Report 2016 Financial Statements

International Monetary Fund Annual Report 2016 Financial Statements »

Series: Annual Report of the Executive Board

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 September 2016

DOI: http://dx.doi.org/10.5089/9781475522631.011

ISBN: 9781475522631

Keywords: Financial statements, Interest costs, SDR holdings, Accounting standards, Accounting, SDRs, financial statement, fair value, general department, statement of financial position

TC...

1 Payments Systems

1 Payments Systems »

Source: Effective Government Accounting

Series: Books

Author(s): A. Premchand

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 June 1995

ISBN: 9781557754851

Keywords: payments, financial management, standards, accounting standards, credit

Traditionally, the literature on accounting and central banking has viewed payments systems in government as a mechanical process. Consequently, scant justice has been done to systems that bring...

2 Morphology of Government Accounting

2 Morphology of Government Accounting »

Source: Effective Government Accounting

Series: Books

Author(s): A. Premchand

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 June 1995

ISBN: 9781557754851

Keywords: payments, financial management, standards, accounting standards, credit

Government accounting has traveled a long distance during the last two and a half millennia. Writing about government accounts, Kautilya noted, a long time ago, that their purpose was to keep pr...

3 Cost Measurement, Accounting Standards, and Other Issues

3 Cost Measurement, Accounting Standards, and Other Issues »

Source: Effective Government Accounting

Series: Books

Author(s): A. Premchand

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 June 1995

ISBN: 9781557754851

Keywords: payments, financial management, standards, accounting standards, credit

Continued fiscal austerity over the years has diverted the debate from the allocation of resources to the measurement and containment of costs within government. This diversion has led to a more...

4 Liability Management

4 Liability Management »

Source: Effective Government Accounting

Series: Books

Author(s): A. Premchand

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 June 1995

ISBN: 9781557754851

Keywords: payments, financial management, standards, accounting standards, credit

Notwithstanding hope and prayer, budgetary outcomes often differ from budget estimates. Although one reason for this is the tentative nature of estimates, another reason for discrepancy is that...