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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...

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...

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...