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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...

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...

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...

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...

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...

Accountability and Transparency in the Public Sector

Accountability and Transparency in the Public Sector »

Source: Accountability and Transparency in the Public Sector : The New Zealand Experience

Volume/Issue: 1996/122

Series: IMF Working Papers

Author(s): M. Cangiano

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 1996

ISBN: 9781451854442

Keywords: public finance, accrual accounting, fiscal policy, fiscal responsibility, financial management

This paper describes the reforms introduced in the New Zealand public sector since the mid-1980s. The reforms included corporatization and privatization of most state-owned enterprises, the shift from a cash-basis...

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: 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...

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...