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System of Environmental-Economic Accounting 2012
			: Central Framework

System of Environmental-Economic Accounting 2012 : Central Framework »

Series: Manuals & Guides

Author(s): United Nations;European Commission;Food and Agricultural Organization of the United Nations;International Monetary Fund;Organization for Economic Co-operation and Development;World Bank

Publisher: United Nations

Publication Date: 17 April 2017

Language: Russian

DOI: http://dx.doi.org/10.5089/9781475595505.069

ISBN: 9781475595505

Keywords: Accounting standards, Environmental policy, Economic analysis, Sustainable development, Environmentally sustainable development, policy frameworks, economic standards, sustainable development goals

Comparable and reliable data supporting coherent analytical and policy frameworks are essential elements to inform debates and guide policy related to the interrelationships between the economy and the environment....

Access Policy in Capital Account Crises

Access Policy in Capital Account Crises »

Source: Access Policy in Capital Account Crises

Volume/Issue: 2002/032

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2002

ISBN: 9781498328418

Keywords: Access limits, Access policy, Capital account, Enlarged access policy, Financial crisis, Quotas, Use of Fund resources, Balance of payments, Economic conditions, Financial crises

The Fund's decisions to lend to member countries in amounts well above the access limits for Mexico (1995), and since then, have raised important questions about the role of the Fund in crisis resolution and the ap...

Access Policy in Capital Account Crises - Modifications to the Supplemental Reserve Facility and Follow-Up Issues Related to Exceptional Access Policy

Access Policy in Capital Account Crises - Modifications to the Supplemental Reserve Facility and Follow-Up Issues Related to Exceptional Access Policy »

Source: Access Policy in Capital Account Crises - Modifications to the Supplemental Reserve Facility and Follow-Up Issues Related to Exceptional Access Policy

Volume/Issue: 2003/003

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 January 2003

ISBN: 9781498329897

Keywords: Access limits, Access policy, Capital account, Debt restructuring, Lapse of time consideration, Supplemental Reserve Facility, Balance of payments need, Balance of payments, International reserves, Financial institutions

...

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...

Accounting discretion of banks during a financial crisis

Accounting discretion of banks during a financial crisis »

Source: Accounting discretion of banks during a financial crisis

Volume/Issue: 2009/207

Series: IMF Working Papers

Author(s): Luc Laeven , and Harry Huizinga

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2009

ISBN: 9781451873542

Keywords: Key bank regulation, fair value accounting, corporate disclosure, real estate, real estate loans, tier 1 capital, bank assets, real estate loan,

This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially...

Accounting for Cloud Computing in the National Accounts1

Accounting for Cloud Computing in the National Accounts1 »

Source: Accounting for Cloud Computing in the National Accounts

Volume/Issue: 2020/127

Series: IMF Working Papers

Author(s): Andrew Baer , Kwangwon Lee , and James Tebrake

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 July 2020

ISBN: 9781513550459

Keywords: Business services, Public services, Government services, Gross capital formation, Price indexes, cloud computing, information and communication technology, national accounts, WP, cloud compute

Digitalization and the innovative use of digital technologies is changing the way we work, learn, communicate, buy and sell products. One emerging digital technology of growing importance is cloud computing. More a...

Accounting for Global Dispersion of Current Accounts*

Accounting for Global Dispersion of Current Accounts* »

Source: Accounting for Global Dispersion of Current Accounts

Volume/Issue: 2009/276

Series: IMF Working Papers

Author(s): Jaewoo Lee , Yongsung Chang , and Sun-Bin Kim

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2009

ISBN: 9781451874211

Keywords: Distribution of Current Account, Incomplete Markets, Frictions, current accounts, current account imbalances, current account balances, current account deficit,

We undertake a quantitative analysis of the dispersion of current accounts in an open economy version of incomplete insurance model, incorporating important market frictions in trade and financial flows. Calibrated...

Accounting for Output Drops in Latin America

Accounting for Output Drops in Latin America »

Source: Accounting for Output Drops in Latin America

Volume/Issue: 2009/67

Series: IMF Working Papers

Author(s): Ruy Lama

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2009

ISBN: 9781451872149

Keywords: Business cycle accounting, DSGE models, small open economy, tfp, bond, business cycle, total factor productivity,

This paper evaluates what type of models can account for the recent episodes of output drops in Latin America. I develop an open economy version of the business cycle accounting methodology (Chari, Kehoe, and McGra...

Accounting for Reserves1

Accounting for Reserves1 »

Source: Accounting for Reserves

Volume/Issue: 2012/302

Series: IMF Working Papers

Author(s): Tamim Bayoumi , and Christian Saborowski

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 December 2012

ISBN: 9781475535761

Keywords: Reserve accumulation, current account, capital account, current accounts, capital account liberalization, General,

Views on the effectiveness of sterilized reserve intervention vary. Sterilized intervention is generally seen as ineffective in advanced countries while persistent intervention by some emerging markets is often cit...

Accounting Standards and Insurer Solvency Assessment

Accounting Standards and Insurer Solvency Assessment »

Source: Accounting Standards and Insurer Solvency Assessment

Volume/Issue: 2020/146

Series: IMF Working Papers

Author(s): Peter Windsor , Jeffery Yong , and Michelle Chong-Tai Bell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 July 2020

ISBN: 9781513551807

Keywords: Financial statements, Accounting standards, Macroprudential policies and financial stability, Accounting procedures, Financial instruments, Insurers, Supervisors, IFRS, IFRS 17, Solvency

The paper explores the use of accounting standards for insurer solvency assessment in the context of the implementation of IFRS 17. The paper is based on the results of a survey of 20 insurance supervisors. Overall...