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Public-Private Partnerships, Government Guarantees, and Fiscal Risk

Public-Private Partnerships, Government Guarantees, and Fiscal Risk »

Series: IMF Special Issues

Author(s): M. Cangiano , Barry Anderson , Max Alier , Murray Petrie , and Richard Hemming

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 April 2006

DOI: http://dx.doi.org/10.5089/9781589064935.058

ISBN: 9781589064935

Keywords: Public investment, Privatization, contingent liabilities, accounting standards, debt sustainability

Public-private partnerships (PPPs) refer to arrangements under which the private sector supplies infrastructure assets and infrastructure-based services that traditionally have been provided by the government. PPPs...

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....

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: 16 April 2017

DOI: http://dx.doi.org/10.5089/9789211615630.069

ISBN: 9789211615630

Keywords: Environmental policy, Sustainable development, Accounting standards, Economic analysis, 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....

International Monetary Fund Annual Report 2016 Financial Statements

International Monetary Fund Annual Report 2016 Financial Statements »

Series: Annual Report of the Executive Board

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 September 2016

DOI: http://dx.doi.org/10.5089/9781475522631.011

ISBN: 9781475522631

Keywords: Financial statements, Interest costs, SDR holdings, Accounting standards, Accounting, SDRs, financial statement, fair value, general department, statement of financial position

This paper outlines that the IMF is exposed to various types of operational and financial risks, including credit, market, liquidity, and income risks. The Executive Board of the IMF has overall responsibility for...

International Monetary Fund Annual Report 2015
			: Financial Statements

International Monetary Fund Annual Report 2015 : Financial Statements »

Series: Annual Report of the Executive Board

Author(s): International Monetary Fund. Secretary's Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 November 2015

DOI: http://dx.doi.org/10.5089/9781513564074.011

ISBN: 9781513564074

Keywords: Financial statements, Interest costs, Accounting standards, SDR holdings, Accounting, IMF, Annual Report, Executive Board, Executive Directors, financials

This paper presents different audited financial statements by the IMF. The accompanying consolidated financial statements of the General Department of the IMF ('the Department'), which comprise the consolidated sta...

International Monetary Fund Annual Report 2014: Financial Statements

International Monetary Fund Annual Report 2014: Financial Statements »

Series: Annual Report of the Executive Board

Author(s): International Monetary Fund. Secretary's Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 October 2014

DOI: http://dx.doi.org/10.5089/9781498365321.011

ISBN: 9781498365321

Keywords: Annual reports, Executive Board, Financial statements, Interest costs, Accounting standards, SDR holdings, Special Drawing Rights, SDRs, financial statement, fair value

This companion volume to the International Monetary Fund's Annual Report 2014-From Stabilization to Sustainable Growth contains the audited financial statements that form Appendix VI to the report. The financial st...

Sistema de Contabilidad Ambiental y Económica 2012
			: marco central

Sistema de Contabilidad Ambiental y Económica 2012 : marco central »

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: Spanish

DOI: http://dx.doi.org/10.5089/9781475595468.069

ISBN: 9781475595468

Keywords: Accounting standards, Environmental policy, Economic analysis, Sustainable development, Environmentally sustainable development, marcos de política, normas económicas, objetivos de desarrollo sostenible, normas contables, política ambiental

Los datos comparables y fiables que respaldan marcos analíticos y de política coherentes son imprescindibles para fundamentar los debates y orientar las políticas relativas a las interrelaciones entre la economía y...

International Monetary Fund Annual Report 2013: Financial Statements

International Monetary Fund Annual Report 2013: Financial Statements »

Series: Annual Report of the Executive Board

Author(s): International Monetary Fund. Secretary's Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2013

DOI: http://dx.doi.org/10.5089/9781484371039.011

ISBN: 9781484371039

Keywords: Financial statements, SDR holdings, Interest costs, Accounting standards, Special Drawing Rights, FY2013, IMF Financing, IMF Accountability, IMF Surveillance, IMF Governance

The IMF's 2013 Annual Report chronicles the response of the Fund's Executive Board and staff to the global financial crisis and other events during financial year 2013, which covers the period from May 1, 2012, thr...

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 previous...

Canada

Canada »

Source: Canada : Financial Sector Assessment Program-Impact on the Insurance Sector of a Low Interest Rate Environment-Technical Note

Volume/Issue: 2014/68

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Monetary and Capital Markets Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 March 2014

ISBN: 9781484330272

Keywords: life insurance, insurance companies, policyholders, insurance products, accounting standards

This paper discusses Canada's Financial Sector Assessment Program (FSAP) impact on the insurance sector of a low interest rate environment. It highlights that actuarial standards on valuation of liabilities require...