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Budget Classification

Budget Classification »

Source: Budget Classification

Volume: 2009

Series: Technical Notes and Manuals

Author(s): Dominique Bouley , Davina Jacobs , and Jean-Luc Hélis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 December 2009

ISBN: 9781462343478

Keywords: Governance, budget, budget classification, chart of accounts, government finance statistics, poverty-reducing expenditure, program budgeting, public financial management, revenues, budget classification system

This technical note analyzes the importance of a budget classification system. It highlights that budget classification is one of the fundamental building blocks of a sound budget management system, as it determine...

Defining the Government's Debt and Deficit

Defining the Government's Debt and Deficit »

Source: Defining the Government's Debt and Deficit

Volume/Issue: 2015/238

Series: IMF Working Papers

Author(s): Timothy Irwin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 November 2016

Language: Chinese

ISBN: 9781475555455

Keywords: Debt, Deficit, Government accounts, Government finance statistics, accounting, deficits, budget

Although the budget deficit and the public debt feature prominently in political debate and economic research, there is no agreement about how they should be measured. They can be defined for different sets of publ...

Defining the Government's Debt and Deficit

Defining the Government's Debt and Deficit »

Source: Defining the Government's Debt and Deficit

Volume/Issue: 2015/238

Series: IMF Working Papers

Author(s): Timothy Irwin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 November 2015

ISBN: 9781513547503

Keywords: Debt, Deficit, Government accounts, Government finance statistics, accounting, deficits, budget, All Countries,

Although the budget deficit and the public debt feature prominently in political debate and economic research, there is no agreement about how they should be measured. They can be defined for different sets of publ...

Republic of Belarus
			: Report on the Observance of Standards and Codes (ROSC)-Data Module

Republic of Belarus : Report on the Observance of Standards and Codes (ROSC)-Data Module »

Volume/Issue: 2005/29

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2005

DOI: http://dx.doi.org/10.5089/9781451805154.002

ISBN: 9781451805154

Keywords: national accounts, balance of payments, government finance, government finance statistics, budget

This Report on the Observance of Standards and Codes (ROSC) data module provides an assessment of the Republic of Belarus's macroeconomic statistics against the recommendations of the Special Data Dissemination Sta...

Republic of Korea
			: Report on the Observance of Standards and Codes (ROSC) Data Module

Republic of Korea : Report on the Observance of Standards and Codes (ROSC) Data Module »

Volume/Issue: 2003/127

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 May 2003

DOI: http://dx.doi.org/10.5089/9781451822168.002

ISBN: 9781451822168

Keywords: national accounts, balance of payments, government finance, government finance statistics, budget

This report assesses Korea's data dissemination practices against the IMF's Special Data Dissemination Standard (SDDS) and is complemented by an in-depth assessment of the quality of the key macroeconomic datasets...

Russian Federation
			: Report on the Observance of Standards and Codes (ROSC)-Data Module

Russian Federation : Report on the Observance of Standards and Codes (ROSC)-Data Module »

Volume/Issue: 2004/134

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 May 2004

DOI: http://dx.doi.org/10.5089/9781451833027.002

ISBN: 9781451833027

Keywords: statistics, national accounts, government finance, budget execution, government finance statistics

This report on the Russian Federation's Observance of Standards and Codes highlights the Data Module and response by the authorities. Russia's statistical system has made good progress in adopting international sta...

Budget Classification

Budget Classification »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Dominique Bouley , Davina Jacobs , and Jean-Luc Hélis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 December 2009

DOI: http://dx.doi.org/10.5089/9781462343478.005

ISBN: 9781462343478

Keywords: Governance, budget, budget classification, chart of accounts, government finance statistics, poverty-reducing expenditure, program budgeting, public financial management, revenues, budget classification system

This technical note analyzes the importance of a budget classification system. It highlights that budget classification is one of the fundamental building blocks of a sound budget management system, as it determine...

Defining the Government's Debt and Deficit

Defining the Government's Debt and Deficit »

Volume/Issue: 2015/238

Series: IMF Working Papers

Author(s): Timothy Irwin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 November 2016

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781475555455.001

ISBN: 9781475555455

Keywords: Debt, Deficit, Government accounts, Government finance statistics, accounting, deficits, budget

Although the budget deficit and the public debt feature prominently in political debate and economic research, there is no agreement about how they should be measured. They can be defined for different sets of publ...

Defining the Government's Debt and Deficit

Defining the Government's Debt and Deficit »

Volume/Issue: 2015/238

Series: IMF Working Papers

Author(s): Timothy Irwin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 November 2015

DOI: http://dx.doi.org/10.5089/9781513547503.001

ISBN: 9781513547503

Keywords: Debt, Deficit, Government accounts, Government finance statistics, accounting, deficits, budget, All Countries,

Although the budget deficit and the public debt feature prominently in political debate and economic research, there is no agreement about how they should be measured. They can be defined for different sets of publ...

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...