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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...

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...

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...

Back Matter

Back Matter »

Source: 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

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...

Front Matter

Front Matter »

Source: 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

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...

Canada

Canada »

Source: Canada : Report on the Observance of Standards and Codes-Fiscal Transparency Module

Volume/Issue: 2002/51

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 March 2002

ISBN: 9781451806946

Keywords: fiscal transparency, department of finance, budget process, accrual accounting, treasury board

This report evaluates the Observance of Standards and Codes on the Fiscal Transparency Module for Canada. Fiscal management in Canada meets the requirements of the fiscal transparency code and in a number of instan...

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...

The Cost of Government and the Misuse of Public Assets

The Cost of Government and the Misuse of Public Assets »

Source: The Cost of Government and the Misuse of Public Assets

Volume/Issue: 2000/180

Series: IMF Working Papers

Author(s): Tej Prakash , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2000

ISBN: 9781451859102

Keywords: public assets, capital charges, efficiency in government, budget, cadastres of public assets, public institutions, accrual accounting, government policy, industrial countries

This paper deals with efficiency in the public sector. It argues that the habit of relating efficiency to public spending, as is generally done, may give wrong results when, as is often the case, public institution...

From Program to Performance Budgeting

From Program to Performance Budgeting »

Source: From Program to Performance Budgeting : The Challenge for Emerging Market Economies

Volume/Issue: 2003/169

Series: IMF Working Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 September 2003

ISBN: 9781451858365

Keywords: budget reform, budget management, budget process, accrual accounting, output budgeting, Macroeconomic - Aspects of Public Finance, Macroeconomic Policy, and General Outlook, Analysis of Collective Decision-Making, Socialist Systems and Transitional Economies,

Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the "new" performance budgeting model, increasingly bei...

I Overview

I Overview »

Source: 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

ISBN: 9781589064744

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

Among the major challenges faced by transitional and emerging market economies is the need to adjust institutions to function in an increasingly market-oriented and global environment. Among the reforms that...