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Recent Improvements to the Government Finance Statistics Yearbook Database in Response to Analytical Needs

Recent Improvements to the Government Finance Statistics Yearbook Database in Response to Analytical Needs »

Source: Recent Improvements to the Government Finance Statistics Yearbook Database in Response to Analytical Needs

Volume/Issue: 2013/15

Series: IMF Working Papers

Author(s): Mike Seiferling

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 January 2013

ISBN: 9781475528251

Keywords: government finance, accrual accounting, government revenue, General,

The demand for high quality detailed public finance statistics covering a globally representative sample of countries has increased dramatically during the recent financial crisis. Due to the complexity of public f...

Dispelling Fiscal Illusions

Dispelling Fiscal Illusions »

Source: Dispelling Fiscal Illusions : How Much Progress Have Governments Made in Getting Assets and Liabilities on Balance Sheet?

Volume/Issue: 2016/95

Series: IMF Working Papers

Author(s): Timothy Irwin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2016

ISBN: 9781475552829

Keywords: accrual accounting, balance sheets, fiscal illusions

When rights and obligations are not recognized as assets and liabilities on a government's balance sheet, the government's deficit can be reduced by selling off-balance-sheet assets or incurring off-balance-sheet l...

The Case for Accrual Recording in the IMF's Government Finance Statistics System

The Case for Accrual Recording in the IMF's Government Finance Statistics System »

Source: The Case for Accrual Recording in the IMF's Government Finance Statistics System

Volume/Issue: 1996/73

Series: IMF Working Papers

Author(s): Don Efford

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1996

ISBN: 9781451849417

Keywords: recording, accrual accounting, national accounts, government finance statistics, accounting standards

This paper investigates whether the planned revision of the IMF's A Manual on Government Finance Statistics should advocate an accrual basis of recording over the essentially cash basis of recording in the previous...

Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries

Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries »

Source: Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries

Volume/Issue: 2008/116

Series: IMF Working Papers

Author(s): Seth Terkper

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

ISBN: 9781451869767

Keywords: accrual accounting, tax offices, tax agencies, cash accounting

The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a depa...

Some Algebra of Fiscal Transparency

Some Algebra of Fiscal Transparency »

Source: Some Algebra of Fiscal Transparency : How Accounting Devices Work and How to Reveal Them

Volume/Issue: 2012/228

Series: IMF Working Papers

Author(s): Timothy Irwin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2012

ISBN: 9781475510577

Keywords: accounting devices, accrual accounting, cash accounting, government finance, full accrual accounting, government finance statistics, National Budget, Deficit, and Debt: General,

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...

Republic of Estonia

Republic of Estonia »

Source: Republic of Estonia : Report on Observance of Standards and Codes-Fiscal Transparency Module

Volume/Issue: 2001/99

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 July 2001

ISBN: 9781451812473

Keywords: budget law, fiscal transparency, state budget, budget documents, accrual accounting

This Report on the Observance of Standards and Codes on Fiscal Transparency provides an assessment of fiscal transparency practices in Estonia. Being a leader among countries in transition, the country has achieved...

The Whole Elephant

The Whole Elephant »

Source: The Whole Elephant : A Proposal for Integrating Cash, Accrual, and Sustainability-Gap Accounts

Volume/Issue: 2015/261

Series: IMF Working Papers

Author(s): Timothy Irwin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 December 2015

ISBN: 9781513597492

Keywords: Accrual accounts, comprehensive accounts, factor income distribution, budget deficit, deficit, accounting, transactions, All Countries,

Although the budget deficit is much discussed in political debate and economic research, there is no agreement on how it should be measured. There are at least four options, which can be called the cash deficit, th...

Recording Interest Income in the Balance of Payments1/

Recording Interest Income in the Balance of Payments1/ »

Source: Recording Interest Income in the Balance of Payments

Volume/Issue: 1995/71

Series: IMF Working Papers

Author(s): Peter Harper

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1995

ISBN: 9781451849202

Keywords: Balance of payments, investment income, accrued interest, interest income, current account

In the balance of payments, as well as the national accounts, income refers to the use of factors of production. Accordingly, income should be recorded in the balance of payments during the period or periods in whi...

The Fund's Income Position for FY 2017 - Actual Outcome

The Fund's Income Position for FY 2017 - Actual Outcome »

Source: The Fund's Income Position for FY 2017 - Actual Outcome

Volume/Issue: 2018/043

Series: Policy Papers

Author(s): International Monetary Fund. Finance Dept.;International Monetary Fund. Legal Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 September 2018

ISBN: 9781498309608

Keywords: Financial statements, SDR interest rates, Reserve tranche positions, Credit, Income accounting, budget item, administrative expense, outturn, accrual, actual outcome

"This paper reports the Fund's income position for FY 2017 following the closing of the Fund's accounts for the financial year and completion of the external audit. Total FY 2017 net income, including income from s...

Performance Budgeting-Is Accrual Accounting Required?

Performance Budgeting-Is Accrual Accounting Required? »

Source: Performance Budgeting-Is Accrual Accounting Required?

Volume/Issue: 2002/240

Series: IMF Working Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2002

ISBN: 9781451875805

Keywords: Budget Systems, accrual accounting, cash accounting, accounting system, budget management, budget system, Macroeconomic - Aspects Of Public Finance, Macroeconomic Policy, And General Outlook, analysis Of Collective Decision-making

This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the refor...