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Iceland: Technical Assistance Report - IPSAS in Iceland

Iceland: Technical Assistance Report - IPSAS in Iceland »

Source: Iceland : Technical Assistance Report - IPSAS in Iceland: Towards Enhanced Fiscal Transparency

Volume/Issue: 2014/353

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 December 2014

ISBN: 9781498393355

Keywords: financial statements, budget, accounting, finance, cash flow

...

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...

Government Subsidies

Government Subsidies »

Source: Government Subsidies : Concepts, International Trends, and Reform Options

Volume/Issue: 1995/91

Series: IMF Working Papers

Author(s): Gerd Schwartz , Réjane Hugounenq , and Benedict Clements

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1995

ISBN: 9781451851489

Keywords: subsidies, subsidy, cash subsidies, national accounts, subsidization, Fiscal Affairs Department,

This paper addresses the problems of defining and measuring government subsidies, examines why and how government subsidies are used as a fiscal policy tool, assesses their economic effects, appraises international...

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...

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...

Mauritius

Mauritius »

Source: Mauritius : Public Expenditure and Financial Accountability (PEFA) Assessment

Volume/Issue: 2011/259

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 August 2011

ISBN: 9781463902285

Keywords: Financial management, Government expenditures, Public finance, Intergovernmental fiscal relations, External sector, Transition from cash to accrual accounting, Expenditure policy, Fiscal policy, ISCR, CR

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...

Expenditure Control

Expenditure Control »

Source: Expenditure Control : Key Features, Stages, and Actors

Volume/Issue: 2016/2

Series: Technical Notes and Manuals

Author(s): Sailendra Pattanayak

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 April 2016

ISBN: 9781513574639

Keywords: Expenditure controls, Financial management information systems, Government expenditures, Expenditure chain, Current expenditure, Expenditure control, budget execution, treasury management, commitment control, transaction processing

This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized...

Staff Report for the 2011 Article IV Consultation

Staff Report for the 2011 Article IV Consultation »

Source: Bulgaria : 2011 Article IV Consultation - Staff Report; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for Bulgaria

Volume/Issue: 2011/179

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 July 2011

ISBN: 9781462343584

Keywords: Article IV consultations, Banking sector, Debt sustainability analysis, Economic indicators, Economic recovery, Export growth, External debt, Fiscal reforms, Reserves accumulation, Staff Reports

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...

Staff Report for the 2011 Article IV Consultation—Informational Annex

Staff Report for the 2011 Article IV Consultation—Informational Annex »

Source: Bulgaria : 2011 Article IV Consultation - Staff Report; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for Bulgaria

Volume/Issue: 2011/179

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 July 2011

ISBN: 9781462343584

Keywords: Article IV consultations, Banking sector, Debt sustainability analysis, Economic indicators, Economic recovery, Export growth, External debt, Fiscal reforms, Reserves accumulation, Staff Reports

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 Executive Board Concludes 2011 Article IV Consultation with Bulgaria

IMF Executive Board Concludes 2011 Article IV Consultation with Bulgaria »

Source: Bulgaria : 2011 Article IV Consultation - Staff Report; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for Bulgaria

Volume/Issue: 2011/179

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 July 2011

ISBN: 9781462343584

Keywords: Article IV consultations, Banking sector, Debt sustainability analysis, Economic indicators, Economic recovery, Export growth, External debt, Fiscal reforms, Reserves accumulation, Staff Reports

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...