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Budget System Reform in Emerging Economies
			: The Challenges and the Reform Agenda

Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda »

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

DOI: http://dx.doi.org/10.5089/9781589064744.084

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperatio...

The System of Macroeconomic Accounts Statistics
			: An Overview

The System of Macroeconomic Accounts Statistics : An Overview »

Series: Pamphlet Series

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 August 2007

DOI: http://dx.doi.org/10.5089/9781589066205.054

ISBN: 9781589066205

Keywords: Balance of payments statistics, National accounts, Government finance statistics, statistics, liabilities, payments, debt, balance of payments

Designed to meet the basic needs of economists and statisticians, this pamphlet is unique in providing an explanation of the key principles underlying macroeconomic statistics when viewed as an integrated system. I...

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...

France

France »

Source: France : Statistical Appendix

Volume/Issue: 1998/133

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 January 1999

ISBN: 9781451813562

Keywords: expenditure, national accounts, capital expenditure, government accounts

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

IMF Committee on Balance of Payments Statistics
			: Annual Report 1998

IMF Committee on Balance of Payments Statistics : Annual Report 1998 »

Series: Balance of Payments Statistics

Author(s): International Monetary Fund. Statistics Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 April 1999

DOI: http://dx.doi.org/10.5089/9781557758071.044

ISBN: 9781557758071

Keywords: statistics, survey, balance of payments, reserve assets, current account, external debt, central bank, long-term debt, financial statistics, surveys

The IMF Committee on Balance of Payments Statistics was established in 1992 to promote accuracy and cooperation in the compilation of balance of payments statistics. Membership of the Committee, which advises the I...

Defining the Government's Debt and Deficit

Defining the Government's Debt and Deficit »

Source: Defining the Government's Debt and Deficit

Volume/Issue: 2015/238

Series: IMF Working Papers

Author(s): Timothy Irwin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 November 2016

Language: Chinese

ISBN: 9781475555455

Keywords: Debt, Deficit, Government accounts, Government finance statistics, accounting, deficits, budget

Although the budget deficit and the public debt feature prominently in political debate and economic research, there is no agreement about how they should be measured. They can be defined for different sets of publ...

Implementing Accrual Accounting in the Public Sector

Implementing Accrual Accounting in the Public Sector »

Source: Implementing Accrual Accounting in the Public Sector

Volume: 2016

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , Delphine Moretti , and Joe Cavanagh

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 2016

ISBN: 9781513589466

Keywords: government accounting, accrual accounting, cash accounting, GFSM, government financial reporting, IPSAS, accounting standards

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should cons...

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 p...

Israel: Report on the Observance of Standards and Codes—Data Module, Response by the Authorities, Detailed Assessments Using the Data Quality Assessment Framework (DQAF)

Israel: Report on the Observance of Standards and Codes—Data Module, Response by the Authorities, Detailed Assessments Using the Data Quality Assessment Framework (DQAF) »

Source: Israel : Report on the Observance of Standards and Codes-Data Module, Response by the Authorities, Detailed Assessments Using the Data Quality Assessment Framework (DQAF)

Volume/Issue: 2006/125

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 March 2006

ISBN: 9781451819618

Keywords: national accounts, government finance, government finance statistics, government accounts, central bank

This Report on the Observance of Standards and Codes-Data Module provides an assessment of Israel's macroeconomic statistics against the Special Data Dissemination Standard complemented by an assessment of data qua...

Israel: Report on the Observance of Standards and Codes (ROSC)—Data Module

Israel: Report on the Observance of Standards and Codes (ROSC)—Data Module »

Source: Israel : Report on the Observance of Standards and Codes-Data Module, Response by the Authorities, Detailed Assessments Using the Data Quality Assessment Framework (DQAF)

Volume/Issue: 2006/125

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 March 2006

ISBN: 9781451819618

Keywords: national accounts, government finance, government finance statistics, government accounts, central bank

This Report on the Observance of Standards and Codes-Data Module provides an assessment of Israel's macroeconomic statistics against the Special Data Dissemination Standard complemented by an assessment of data qua...