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Performance Budgeting-Is Accrual Accounting Required?

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

DOI: http://dx.doi.org/10.5089/9781451875805.001

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...

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 »

Volume/Issue: 2013/15

Series: IMF Working Papers

Author(s): Mike Seiferling

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 January 2013

DOI: http://dx.doi.org/10.5089/9781475528251.001

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...

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...

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...

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...

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...