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Another Look at Governments’ Balance Sheets

Another Look at Governments’ Balance Sheets »

Source: Another Look at Governments' Balance Sheets : The Role of Nonfinancial Assets

Volume/Issue: 2013/95

Series: IMF Working Papers

Author(s): Elva Bova , Robert Dippelsman , Kara Rideout , and Andrea Schaechter

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 May 2013

ISBN: 9781484315453

Keywords: government statistics, government finance, government finance statistics, national accounts, public finances, Structure and Scope of Government, Infrastructures,

When discussing debt reduction strategies, little attention has been given to the role of governments’ nonfinancial assets. This is in part because data are scarce. Drawing on various data sources, this pape...

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...

Corruption, Public Investment, and Growth1

Corruption, Public Investment, and Growth1 »

Source: Corruption, Public Investment, and Growth

Volume/Issue: 1997/139

Series: IMF Working Papers

Author(s): Vito Tanzi , and Hamid Davoodi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1997

ISBN: 9781451929515

Keywords: public investment, growth, productivity, government revenue, current expenditure, investment projects, government finance statistics

Corruption, particularly political or “grand” corruption, distorts the entire decision-making process connected with public investment projects. The degree of distortions is higher with weaker auditin...

Corruption, Public Investment, and Growth

Corruption, Public Investment, and Growth »

Volume/Issue: 1997/139

Series: IMF Working Papers

Author(s): Vito Tanzi , and Hamid Davoodi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1997

DOI: http://dx.doi.org/10.5089/9781451929515.001

ISBN: 9781451929515

Keywords: public investment, growth, productivity, government revenue, current expenditure, investment projects, government finance statistics

Corruption, particularly political or “grand” corruption, distorts the entire decision-making process connected with public investment projects. The degree of distortions is higher with weaker auditin...

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

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

DOI: http://dx.doi.org/10.5089/9781475510577.001

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...

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 »

Volume/Issue: 1996/73

Series: IMF Working Papers

Author(s): Don Efford

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1996

DOI: http://dx.doi.org/10.5089/9781451849417.001

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...

Another Look at Governments' Balance Sheets
			: The Role of Nonfinancial Assets

Another Look at Governments' Balance Sheets : The Role of Nonfinancial Assets »

Volume/Issue: 2013/95

Series: IMF Working Papers

Author(s): Elva Bova , Robert Dippelsman , Kara Rideout , and Andrea Schaechter

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 May 2013

DOI: http://dx.doi.org/10.5089/9781484315453.001

ISBN: 9781484315453

Keywords: government statistics, government finance, government finance statistics, national accounts, public finances, Structure and Scope of Government, Infrastructures,

When discussing debt reduction strategies, little attention has been given to the role of governments’ nonfinancial assets. This is in part because data are scarce. Drawing on various data sources, this pape...

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...